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2010 (5) TMI 673 - AT - Income TaxExtract: .......on 263 of the Act and the assessee is not eligible to claim any new benefit in the assessment proceedings pursuant to section 263 of the Act. Hence, the CIT(A) is not justified in allowing the aforesaid claim of the assessee while computing the book profit under section 115JA of the Act. 8. In the result, the appeal filed by the revenue is allowed.
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