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2013 (9) TMI 1227 - AT - Income TaxExtract: .......dhee Cement Limited be excluded first from the adjusted book profits and the amount of profits of sick industrial company should be adjusted after adjustment in terms of clause (iii) has been carried out. Ground No.5 taken by the assessee is dismissed. 39. In view of the foregoing, both the appeals are partly allowed. Order pronounced on 13.09.2013
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