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    <title>2013 (6) TMI 885 - ITAT MUMBAI</title>
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    <description>The appeal was partly allowed for statistical purposes, with the Hon&#039;ble Bombay High Court holding that profits of eligible units cannot be set off against losses of non-eligible units. The Tribunal directed the matter to be restored to the Assessing Officer to decide the issue afresh without setting off the loss from the non-eligible unit against the profits of eligible units. The order was pronounced on June 26, 2013.</description>
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      <link>https://www.taxtmi.com/caselaws?id=289461</link>
      <description>The appeal was partly allowed for statistical purposes, with the Hon&#039;ble Bombay High Court holding that profits of eligible units cannot be set off against losses of non-eligible units. The Tribunal directed the matter to be restored to the Assessing Officer to decide the issue afresh without setting off the loss from the non-eligible unit against the profits of eligible units. The order was pronounced on June 26, 2013.</description>
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