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    <description>The High Court of Punjab and Haryana ruled in favor of the assessee, allowing the carrying forward of unabsorbed depreciation to be set off in the hands of the registered firm rather than its partners, based on a previous case reference. No costs were awarded.</description>
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      <description>The High Court of Punjab and Haryana ruled in favor of the assessee, allowing the carrying forward of unabsorbed depreciation to be set off in the hands of the registered firm rather than its partners, based on a previous case reference. No costs were awarded.</description>
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