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    <title>2002 (7) TMI 27 - GUJARAT High Court</title>
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    <description>The court ruled in favor of the assessee regarding the carry forward of unabsorbed depreciation and the deletion of house property income. However, the court sided with the Revenue on the charging of interest under section 215 and the disallowance of carry forward and set off for unabsorbed development rebate and investment allowance.</description>
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