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    <description>The Tribunal ruled in favor of the assessee, a domestic company engaged in manufacturing and sale of steel wires and ropes, in a tax dispute. The Tribunal held that provisions for doubtful debts and wealth-tax should not be added back to the net profit for computing book profit under section 115JA. The Tribunal remanded the issue of credit for income-tax deducted at source back to the CIT(A) for further consideration.</description>
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