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    <title>2003 (11) TMI 549 - ITAT MUMBAI</title>
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    <description>The appeal was allowed in favor of the assessee, overturning the denial of set off of the share of loss in AOP against other business income. The Tribunal directed the Assessing Officer to grant the set off in accordance with the provisions of sections 67A and 70 of the Income-tax Act, emphasizing that the share of the assessee in the AOP had been determined and known, warranting the set off against other business income.</description>
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      <description>The appeal was allowed in favor of the assessee, overturning the denial of set off of the share of loss in AOP against other business income. The Tribunal directed the Assessing Officer to grant the set off in accordance with the provisions of sections 67A and 70 of the Income-tax Act, emphasizing that the share of the assessee in the AOP had been determined and known, warranting the set off against other business income.</description>
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