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    <title>2015 (10) TMI 1600 - ITAT MUMBAI</title>
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    <description>The tribunal allowed the appeals in part for both AY 2008-09 and AY 2009-10, finding that losses from eligible business in years prior to the initial assessment year need not be notionally brought forward and should not affect the deduction claimed under Section 80IA. The tribunal dismissed other grounds raised in the appeals as not pressed, ultimately ruling in favor of the assessee in part.</description>
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      <description>The tribunal allowed the appeals in part for both AY 2008-09 and AY 2009-10, finding that losses from eligible business in years prior to the initial assessment year need not be notionally brought forward and should not affect the deduction claimed under Section 80IA. The tribunal dismissed other grounds raised in the appeals as not pressed, ultimately ruling in favor of the assessee in part.</description>
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