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2007 (3) TMI 303 - AT - Income TaxExtract: .......on of the lower authorities for enhancing the book profit by invoking powers under s. 154, insofar as no mistake much less a mistake apparent from record was committed by debiting the loss on sale of assets to the P and L a/c, insofar as computation of book profit under s. 115JA is concerned. 8. In the result, the appeal of the assessee is allowed.
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