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Gujarat State Energy Generation Ltd. v. ACIT (2020) 183 ITD 590 (Ahd.)(Trib.)

S. 115JB : Book profit-Disallowance made under section 14A cannot be subject matter of disallowances while determining book profit. [S. 14A, R.8D]

Tribunal held that   disallowance made under section 14A cannot be subject matter of while determining book profit.  (AY. 2010-11)