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Escaped income u/s 115JA - MAT - amount withdrawn from the reserves created or provisions made - The assessee may fall within the ambit of the mischief sought to be undone by Section 115JA. But so long as the express language is in its favour, the mischief or no mischief cannot be cured - HC

Income Tax - Escaped income u/s 115JA - MAT - amount withdrawn from the reserves created or provisions made - The assess .....

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