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    <description>The Tribunal partially allowed the appeal, affirming the rectification of the set off of brought forward losses but rejecting the rectification regarding the unabsorbed depreciation set off. The decision favored the assessee on the issue of unabsorbed depreciation but ruled against the assessee on the issue of brought forward losses.</description>
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      <description>The Tribunal partially allowed the appeal, affirming the rectification of the set off of brought forward losses but rejecting the rectification regarding the unabsorbed depreciation set off. The decision favored the assessee on the issue of unabsorbed depreciation but ruled against the assessee on the issue of brought forward losses.</description>
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