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    <title>2021 (8) TMI 1098 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, directing the Assessing Officer to permit the set off of Business Loss and unabsorbed depreciation against Property Dealing income. The decision emphasized the relevance of legal provisions and precedents in determining the eligibility for such set offs, ultimately providing relief to the appellant in the tax dispute.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, directing the Assessing Officer to permit the set off of Business Loss and unabsorbed depreciation against Property Dealing income. The decision emphasized the relevance of legal provisions and precedents in determining the eligibility for such set offs, ultimately providing relief to the appellant in the tax dispute.</description>
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