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1998 (10) TMI 85 - AT - Income TaxExtract: ....... to modify the intimation under section 143(1)(a) by excluding the three items in question after verification and, in our opinion, there is no debate on the subject, there can be no two interpretations as the provisions of section 115J are absolutely clear insofar as the working of book profits is concerned. 8. In the result, the appeal is allowed.
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