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    <description>The appeal for A.Y 2001-02 was partly allowed for statistical purposes, with the issue of deletion of disallowance of advertisement expenses being restored to the Assessing Officer for verification. For A.Y 2002-03, the appeal was partly allowed, with the decisions regarding setting off of carry forward loss and depreciation, bad debt written off, and carry forward of losses and depreciation consequent to the merger all being upheld in favor of the assessee.</description>
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      <description>The appeal for A.Y 2001-02 was partly allowed for statistical purposes, with the issue of deletion of disallowance of advertisement expenses being restored to the Assessing Officer for verification. For A.Y 2002-03, the appeal was partly allowed, with the decisions regarding setting off of carry forward loss and depreciation, bad debt written off, and carry forward of losses and depreciation consequent to the merger all being upheld in favor of the assessee.</description>
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