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Book Adjustments u/s 115JB Should Be Independent of Calculations in Section 14A, Rule 8D.

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....MAT - Book adjustments u/s 115JB - computation under clause (f) of explanation 1 to section 115 JB (2) of the Act is to be made without resorting to computation as contemplated u/s 14A of the Act r/w Rule 8D of the Rules.....

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