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    <description>The Tribunal allowed the assessee&#039;s appeal, directing the deletion of additions under Sections 145A and 50C. The revenue&#039;s appeal against the carry forward and set-off of unabsorbed depreciation for Assessment Years 1996-97 to 2001-02 was dismissed, upholding the CIT(A)&#039;s decision.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, directing the deletion of additions under Sections 145A and 50C. The revenue&#039;s appeal against the carry forward and set-off of unabsorbed depreciation for Assessment Years 1996-97 to 2001-02 was dismissed, upholding the CIT(A)&#039;s decision.</description>
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