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2016 (1) TMI 77 - AT - Income TaxMAT computation - exclusion of income of SEZ unit while computing Book Profit u/s115JB - Held that:- In view of the decision of the co-ordinate bench of the Tribunal in assessee's own case [2012 (12) TMI 491 - ITAT MUMBAI ] holding that book profit computed under section 115JB will not include income of SEZ Unit, we do not see any infirmity in the order of the learned Commissioner (Appeals) in directing the Assessing Officer to exclude the income of the SEZ Unit while computing book profit under section 115JB of the Act. - Decided against revenue.
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