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2012 (5) TMI 636 - AT - Income TaxExtract: .......377; 28.67 crores which is lesser between the two, it has to be considered for deduction under Explanation (iii) of section 115JB (2). The order of the CIT (A) is modified to this extent. Hence, the ground raised is allowed in favour of the revenue. 8. In the result, the appeal stands partly allowed. Order was pronounced in the Court on 04-5- 2012.
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