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    <description>The Tribunal partly allowed the appeal, permitting the carry forward of excess expenditure for charitable purposes against income in subsequent years. The disallowance of the loss was not addressed due to the decision on the carry forward issue.</description>
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      <description>The Tribunal partly allowed the appeal, permitting the carry forward of excess expenditure for charitable purposes against income in subsequent years. The disallowance of the loss was not addressed due to the decision on the carry forward issue.</description>
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