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1995 (9) TMI 2 - SC - Income TaxWhether, the finding of the Tribunal that in applying section 79 of the Act, only the business loss should be taken into account and not the unabsorbed depreciation or unabsorbed development rebate, is erroneous in law - Held, no, because when s. 79 speaks of loss, it does not include unabsorbed depreciation/unabsorbed development rebate.
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