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High Court Upholds Order: Assessing Officer's Error on Exempt Income Expenditure Affects Book Profits Calculation u/ss 115JA, 115JB.

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....Validity of order u/s 263 - Computation of book profits u/s 115JA/ 115JB - Assessing Officer had failed to disallow expenditure in respect of exempt income as per the mandate of Section 14A - revision sustained - HC....

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