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115jb

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(Querist)
24 November 2012
Amount withdrawn from mining revalution reserve can it be given deduction u/s 115JB in case of company ?
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Pankaj Gupta

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Pankaj Gupta (Expert)
24 November 2012 It can be given deduction only if such reserve was created out of p&l account after treatment u/s 115jb at that time. ie it was not allowed at the time of creation.

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