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2020 (3) TMI 1468 - GUJARAT HIGH COURTAddition u/s. 14A of the Act while computing book profit u/s. 115JB - 'Leave to Amend' sought wanted to delete some portion of the proposed Question No.2(b) - Inadvertently in the order passed by this Court in THE PRINCIPAL COMMISSIONER OF INCOME TAX, VADODARA-1 VERSUS GUJARAT URJA VIKAS NIGAM LTD. [2020 (3) TMI 232 - GUJARAT HIGH COURT], “Leave to amend” is not ordered and the entire question as proposed has been incorporated. The proposed Question No.2(b), which is to be incorporated in the order should read as under: “ Whether in the facts and circumstances of the case, the learned ITAT has erred in law and on facts in deleting the addition under Section 14A of the Act while computing book profit under Section 115JB of the Act?” HELD THAT:- The order dated 17.02.2020 shall incorporate words “Leave to Amend” and also, substitute Question No.2(b) as above. The Registry shall effect necessary correction and issue a fresh writ of the order.
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