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2023 (7) TMI 1209 - AT - Income TaxBook profit u/s 115JB resorting to computation u/s 14A r.w.r. 8D - HELD THAT:- We find that the Special Bench of Tribunal in Vireet Investment (P) Ltd.[2017 (6) TMI 1124 - ITAT DELHI] held that computation under clause (f) of Explanation 1 to section 115JB(2) is to be made without resorting to the computation as contemplated under section 14A read with Rule 8D of the Income-tax Rules, 1962. Thus, we direct the AO to compute the book profit under section 115JB of the Act, without resorting to computation under section 14A read with Rule 8D.
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