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2009 (7) TMI 907 - AT - Income TaxExtract: ....... 44BBB of the Act. In determining the income of the assessee, the Assessing Officer would also take into consideration the decisions of CIT Alcatel rsquo s case (supra) and Anchor Line Ltd. rsquo s case (supra) for set off of losses resulting in the other business carried on by the assessee. 13. In the result, the appeal of the assessee is allowed.
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