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    <description>The Tribunal remanded the issue of non-granting set off of unabsorbed depreciation loss back to the ld. AO for fresh adjudication in accordance with the law. Consequently, the appeals for both assessment years were allowed for statistical purposes, emphasizing the need for proper consideration and resolution of the issues raised regarding the denial of set off of unabsorbed depreciation loss by the CPC while allowing adjustment of brought forward business loss.</description>
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      <description>The Tribunal remanded the issue of non-granting set off of unabsorbed depreciation loss back to the ld. AO for fresh adjudication in accordance with the law. Consequently, the appeals for both assessment years were allowed for statistical purposes, emphasizing the need for proper consideration and resolution of the issues raised regarding the denial of set off of unabsorbed depreciation loss by the CPC while allowing adjustment of brought forward business loss.</description>
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