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2002 (4) TMI 570 - AT - Income TaxExtract: .......planation to sub-section (1A) of section 115J of the Act is applicable and accordingly, the Assessing Officer is not justified in adding the two provisions debited to Profit and Loss Account while computing the deemed income under section 115J. We, accordingly, reverse the findings of the authorities below. 11. In the result, the appeal is allowed.
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