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2005 (4) TMI 252 - AT - Income TaxExtract: .......vious year. The said amount relates to an earlier assessment year. If the write back is not adjusted as directed by the law, it would distort the profit of the impugned assessment year and would overstate the profit for the purpose of section 32AB which was not the intention of the law. 14. In result, this appeal filed by the assessee is dismissed.
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