Court Upholds Assessee's Position on Section 115JA, Emphasizes Statutory Language Over Perceived Issues in MAT Cases.

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....Escaped income u/s 115JA - MAT - amount withdrawn from the reserves created or provisions made - The assessee may fall within the ambit of the mischief sought to be undone by Section 115JA. But so long as the express language is in its favour, the mischief or no mischief cannot be cured - HC....