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1994 (9) TMI 129 - AT - Income TaxExtract: .......ht forward depreciation or loss existed for the earlier years and nothing was required to be set off. In our opinion, no prejudice would be caused to any party if we direct the Income-tax Officer to examine this issue while giving appeal effect to our order, but strictly within the parameters of law. 65. In the result, the appeal is partly allowed.
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