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    <description>The tribunal allowed the appeal of the assessee, directing the Ld. Assessing Officer to correctly set off the brought forward business loss and unabsorbed depreciation. Additionally, the tribunal accepted the assessee&#039;s claim for deduction of unabsorbed depreciation in the computation of book profit under section 115JB.</description>
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      <description>The tribunal allowed the appeal of the assessee, directing the Ld. Assessing Officer to correctly set off the brought forward business loss and unabsorbed depreciation. Additionally, the tribunal accepted the assessee&#039;s claim for deduction of unabsorbed depreciation in the computation of book profit under section 115JB.</description>
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