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    <title>Income Tax - Impact of Adjustment made u/s 115J (MAT) on the unabsorbed depreciation</title>
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    <description>Whether net profit must be increased by the Explanation items for computing book profit, and whether unabsorbed depreciation carried forward should be enhanced by an amount equal to income assessed to tax under section 115J. The tribunal held net profit need not be increased by those Explanation items, and the amount of unabsorbed depreciation shall not be enhanced by the income assessed to tax under section 115J.</description>
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      <description>Whether net profit must be increased by the Explanation items for computing book profit, and whether unabsorbed depreciation carried forward should be enhanced by an amount equal to income assessed to tax under section 115J. The tribunal held net profit need not be increased by those Explanation items, and the amount of unabsorbed depreciation shall not be enhanced by the income assessed to tax under section 115J.</description>
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