Assessee not entitled to deduction u/s. 54EC while computing book profit u/s. 115JB

assessee contended that it is entitled to the benefit of exemption under section 54EC of the Act even while computing book profit chargeable to tax under section 115JB of the Act. Another facet of the argument, as raised in ground (b), is that the learned CIT(A) erred in holding that the decision of the Hon’ble

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