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ACIT v. Geometric Software Solutions Co. Ltd. (2022) 196 ITD 466 (Mum.)(Trib.)

S. 115JB : Book profit-Disallowance under section 14A could not be added back to book profits. [S. 14A]

Held that disallowance under section 14A  could not be added back to book profits.  (AY. 2005-06)