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    <title>2021 (10) TMI 1009 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, directing the Assessing Officer to verify the books of account and financial statements to determine the correct computation of book profit under section 115JB. The Tribunal emphasized the need to ascertain the provision for doubtful debts and compute the book profit accordingly. The assessee was granted the opportunity to present its case effectively.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, directing the Assessing Officer to verify the books of account and financial statements to determine the correct computation of book profit under section 115JB. The Tribunal emphasized the need to ascertain the provision for doubtful debts and compute the book profit accordingly. The assessee was granted the opportunity to present its case effectively.</description>
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