Asset Sale Profits Must Be Included in Book Profit Calculation u/s 115JB for MAT, Despite Section 54EC Exemptions.

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....Book profit u/s 115JB - MAT - the profit on sale of assets credited to the profit & loss account cannot be excluded while computing the Book Profit under section 115JB even though the capital gains arising from the sale of that asset is not subject to tax under the normal provisions of the Income-tax Act by virtue of the provisions of section 54EC... - AT....