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2023 (8) TMI 677 - ITAT CHENNAIBook profit u/s 115JB - addition made towards other comprehensive income with the book profit - HELD THAT:- As comprehensive income on account of revaluation of investments and by virtue of which the increase in value of investments taken by assessee as notional income is uncertain income and which cannot be made subject matter of book profit u/s. 115JB of the Act. We find that the CIT(A) has rightly deleted the addition and hence, we confirm the order of CIT(A). The appeal of the Revenue is dismissed.
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