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    <title>Assessing Officer Cannot Adjust Book Profit for Transfer Pricing Additions u/s 115JB of Income Tax Act.</title>
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    <description>MAT - AO cannot make adjustment on account of transfer pricing addition to the amount of profit shown by the assessee in its profit and loss account, for the purpose of computing book profit u/s 115JB. - AT</description>
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      <description>MAT - AO cannot make adjustment on account of transfer pricing addition to the amount of profit shown by the assessee in its profit and loss account, for the purpose of computing book profit u/s 115JB. - AT</description>
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