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2012 (11) TMI 1283 - HC - Income TaxExtract: .......e clauses covered by Explanation to section 115JA. So much so, the claim is not a deduction allowable from the profit taken from the P&L account prepared under the Companies Act...” 8. In view of the above, the substantial question of law is answered in favour of the revenue and against the assessee. 9. Accordingly, the appeal is allowed.
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