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2007 (6) TMI 311 - AT - Income TaxExtract: .......n 80-IB of the Act. Accordingly, the Order of the CIT(A) is set aside and the matter is restored to the file of the Assessing Officer for re-computation of book profit and total income of the assessee in terms indicated above after affording an opportunity of being heard. 15. In the result, appeal of the revenue is allowed for statistical purposes.
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