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2003 (5) TMI 196 - ITAT BOMBAY-HExtract: ....... the conditions as laid down in clause (i) of the Explanation to section 115JA(2) are satisfied in the present case, therefore, the Assessing Officer is directed to deduct the amount of write back of Rs. 4.18 crores from the book profits for the purpose of computation of income under section 115JA of the Act. 17. As a result, the appeal is allowed.
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