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Tata-yodogawa Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1996)56ITD194(Pat.)

..... act, 1961, is less than 30% of its "book profit", the total income of such assessee chargeable to tax in the relevant previous year shall be deemed to an amount equal to 30% of such "book profit". .....