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2007 (9) TMI 293 - AT - Income TaxExtract: .......57 from the computation of book profits for the purpose of s. 115JA. 19. We may also state here that the other decisions of the Supreme Court relied on by the learned CIT, especially the case of Chowringhee Sales Bureau (P) Ltd. do not match with the issue involved in the present case. 20. In the result, the appeal filed by the assessee is allowed.
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