Tribunal Misinterprets MAT Computation and Book Profit Adjustments; Overlooks Assessee's Deduction Claim u/s 10A.

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....MAT Computation - book profit adjustments - While passing the order, the tribunal has misconstrued the relevant statutory provisions. It is also pertinent to note that the tribunal has not dealt with the claim of the assessee for deduction under Section 10A of the Act.....