Clause (f) of Explanation-1 to Section 115JB(2) Adjustments Must Be Independent of Section 14A and Rule 8D.

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....MAT - Adjustment to book profit - computation u/clause (f) of Explanation-1 to section 115JB(2) is to be made without resorting to the computation as contemplated u/s 14A r.w.Rule 8D of I.T. Rules.....