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    <description>The Tribunal allowed the appeal of the assessee, setting aside the impugned order and granting the benefit of set off of brought forward business loss for the assessment years in question. The judgment in ITA No. 2396/PUN/2017 was applied mutatis mutandis to ITA Nos. 2397 to 2399/PUN/2017, resulting in all the appeals of the assessee being allowed.</description>
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      <description>The Tribunal allowed the appeal of the assessee, setting aside the impugned order and granting the benefit of set off of brought forward business loss for the assessment years in question. The judgment in ITA No. 2396/PUN/2017 was applied mutatis mutandis to ITA Nos. 2397 to 2399/PUN/2017, resulting in all the appeals of the assessee being allowed.</description>
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