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    <title>1994 (8) TMI 70 - ITAT COCHIN</title>
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    <description>The Tribunal&#039;s judgment addressed issues regarding the computation of book profit under Section 115J of the IT Act, 1961. It focused on the inclusion of countervailing duty refund, deduction of additional depreciation, and the validity of Assessing Officer&#039;s adjustments. The Tribunal upheld the CIT(A)&#039;s decisions with modifications, directing the AO to recompute the book profit accordingly. The assessee&#039;s appeal was partly allowed, while the Departmental appeals were dismissed.</description>
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