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2006 (5) TMI 413 - AT - Income TaxExtract: .......tified in rejecting the computation of book profit made by the assessee and computation of the book profit as per Explanation to section 115JB. The learned CIT(A) has overlooked the application of Explanation to section 115J in the case of the assessee. Therefore, we allow this ground of the revenue. 18. In the result, the appeal is allowed partly.
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