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    <title>2012 (3) TMI 462 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the decision of the ld. CIT(A) in favor of the charitable trust, allowing the carry forward of deficit claimed by the trust. The Revenue&#039;s appeal challenging the allowance of the claim for carry forward and set off of deficit was dismissed. The Tribunal found that no double deduction was claimed by the assessee, and the ld. CIT(A) was justified in allowing the claim based on relevant case law.</description>
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      <description>The Tribunal upheld the decision of the ld. CIT(A) in favor of the charitable trust, allowing the carry forward of deficit claimed by the trust. The Revenue&#039;s appeal challenging the allowance of the claim for carry forward and set off of deficit was dismissed. The Tribunal found that no double deduction was claimed by the assessee, and the ld. CIT(A) was justified in allowing the claim based on relevant case law.</description>
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