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    <title>2016 (9) TMI 294 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal against the deletion of an addition of Rs. 96,77,295, citing nil tax effect due to the expiry of the time limit for carry forward or set off of loss. The Tribunal also dismissed the assessee&#039;s cross-objection as academic, based on the same reasoning regarding the tax effect of the loss determined for the assessment year 2004-05.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal against the deletion of an addition of Rs. 96,77,295, citing nil tax effect due to the expiry of the time limit for carry forward or set off of loss. The Tribunal also dismissed the assessee&#039;s cross-objection as academic, based on the same reasoning regarding the tax effect of the loss determined for the assessment year 2004-05.</description>
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