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2014 (6) TMI 530 - ITAT AHMEDABADReturn filed beyond due date - Computation of book profits u/s 115JB of the Act – Held that:- CIT(A) while upholding the order of AO had relied on the decision which has been subsequently overruled in Ajanta Pharma Ltd. vs. CIT [2010 (9) TMI 8 - SUPREME COURT] - CIT(A) did not decided the issue with respect to availability of deduction when the return of income has been filed beyond the due date as according to CIT(A), the issue was infructuous – thus, the matter is remitted back to the CIT(A) for fresh adjudication – Decided in favour of Assessee.
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