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    <title>Court Clarifies Prior Period Expenses Must Be Included in Book Profit Calculation for MAT u/s 115JA.</title>
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    <description>Computation of book profit - MAT u/s 115JA - on mere fact that the assessee had shown its prior period expenses in the extra ordinary items separately, did not mean the net profit was arrived at de hors these items. - HC</description>
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