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    <description>Current-year loss under the head &quot;income from house property&quot; may be set off against assessed income where the claimed loss is undisputed on merits and was left unallowed because of an erroneous set-off figure in the assessment computation. The claimed house-property loss remained available for adjustment against income determined after an addition treated as unexplained money and taxed under the applicable special-rate provision. The adjustment allows the full eligible current-year house-property loss against assessed income.</description>
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      <description>Current-year loss under the head &quot;income from house property&quot; may be set off against assessed income where the claimed loss is undisputed on merits and was left unallowed because of an erroneous set-off figure in the assessment computation. The claimed house-property loss remained available for adjustment against income determined after an addition treated as unexplained money and taxed under the applicable special-rate provision. The adjustment allows the full eligible current-year house-property loss against assessed income.</description>
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