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    <description>The Tribunal upheld the CIT(A)&#039;s order directing the Assessing Officer to allow the carry forward of unabsorbed depreciation at the amount claimed by the appellant. The Tribunal dismissed the appeals by the Revenue, emphasizing the statutory right of the assessee to carry forward losses and the inapplicability of the limitation period in certain proceedings.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s order directing the Assessing Officer to allow the carry forward of unabsorbed depreciation at the amount claimed by the appellant. The Tribunal dismissed the appeals by the Revenue, emphasizing the statutory right of the assessee to carry forward losses and the inapplicability of the limitation period in certain proceedings.</description>
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