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    <title>Assessee&#039;s Attempt to Use Income Tax Act for Loss Computation u/s 115JB Denied as Non-compliant.</title>
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    <description>MAT - Section 115JB - assessee is trying to compute the brought forward losses under the normal Income-tax Act provisions and not under the Companies Act - not allowed - AT</description>
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      <description>MAT - Section 115JB - assessee is trying to compute the brought forward losses under the normal Income-tax Act provisions and not under the Companies Act - not allowed - AT</description>
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