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Supreme Court Upholds DCIT's Recalculation of Tax Deductions in Section 154 Application, Affecting Unabsorbed Depreciation and Losses.

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....Application u/s 154 moved by assessee to carry forward and set off unabsorbed depreciation and losse - DCIT recomputed and reduced the deduction u/s 80HHC - Action of DCIT is correct - SC....

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