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2007 (2) TMI 632 - AT - Income TaxExtract: .......ul debts in order to compute book profit under s. 115JA of the IT Act. Accordingly, the matter is restored to the file of the AO to re-compute the book profit in terms indicated above and to determine the total income of the assessee. 15. In the result, appeal of the assessee is allowed for statistical purposes and that of the Revenue is dismissed.
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