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    <title>2008 (4) TMI 354 - ITAT DELHI-F</title>
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    <description>The Tribunal allowed the carry forward and set off of losses from AY 1998-99 against profits of AY 2001-02, overturning the tax authorities&#039; decision. However, the interest income from housing loans to employees was deemed ineligible for deduction under Section 10A. The Tribunal directed the AO to verify and potentially allow the deduction under Section 10A for the SSC unit in Gurgaon if all conditions were satisfied.</description>
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      <description>The Tribunal allowed the carry forward and set off of losses from AY 1998-99 against profits of AY 2001-02, overturning the tax authorities&#039; decision. However, the interest income from housing loans to employees was deemed ineligible for deduction under Section 10A. The Tribunal directed the AO to verify and potentially allow the deduction under Section 10A for the SSC unit in Gurgaon if all conditions were satisfied.</description>
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