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2018 (11) TMI 1685 - AT - Income TaxPenalty levied u/s 271(1)(c) - MAT Computation - whether provision for diminution in value of assets is to be added back for computation of book profit u/s.115JB ? - HELD THAT:- As quantum has been deleted in [2018 (4) TMI 872 - ITAT AHMEDABAD] now nothing remains. Therefore, penalty imposed by the Revenue is deleted. - Decided in favour of assessee
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