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    <title>2007 (2) TMI 248 - ITAT DELHI-F</title>
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    <description>The Tribunal concluded that the CIT(A) and AO erred in denying the set-off of losses under Section 10A. It determined that the loss of Rs. 2,46,93,358 from the eligible unit could be set off against the profits of other units under Sections 70 and 71. Consequently, the appeal was allowed, and the stay petition was dismissed as infructuous.</description>
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      <title>2007 (2) TMI 248 - ITAT DELHI-F</title>
      <link>https://www.taxtmi.com/caselaws?id=65388</link>
      <description>The Tribunal concluded that the CIT(A) and AO erred in denying the set-off of losses under Section 10A. It determined that the loss of Rs. 2,46,93,358 from the eligible unit could be set off against the profits of other units under Sections 70 and 71. Consequently, the appeal was allowed, and the stay petition was dismissed as infructuous.</description>
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