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2006 (3) TMI 283 - AT - Income TaxExtract: .......k to the book profit shown in the Profit and Loss Account. In view of the above discussion, we are unable to uphold the order of the CIT(A). Accordingly, we set aside the order of the CIT(A) and restore that of the Assessing Officer. 11. In the result, both the appeals filed by the revenue stand allowed. However, there will be no order as to costs.
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