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1997 (8) TMI 110 - ITAT INDOREExtract: .......he CIT(Appeals), we hold that there is no infirmity in the direction of the CIT (Appeals) to the effect that depreciation as provided for in the profit and loss account by the assessee should be considered for working out the book profit under section 115J. Accordingly, we reject the appeal of the revenue. 9. In the result, the appeal is dismissed.
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