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    <description>The Tribunal upheld the Commissioner&#039;s decision to allow the set off of losses for the assessee in compliance with Section 72A, based on the relaxation granted by the CBDT regarding the production level requirement under Rule 9C. The Tribunal found no illegality in the orders and dismissed the revenue&#039;s appeal, concluding that there were no merits to support it.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s decision to allow the set off of losses for the assessee in compliance with Section 72A, based on the relaxation granted by the CBDT regarding the production level requirement under Rule 9C. The Tribunal found no illegality in the orders and dismissed the revenue&#039;s appeal, concluding that there were no merits to support it.</description>
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