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2007 (6) TMI 542 - HC - Income TaxExtract: .......he Tribunal erred in not allowing the benefit of unabsorbed depreciation despite the fact that provision of section 72A of the Income-tax Act, 1961 read with Sections 18 and 32 (2) of the Sick Industrial Companies (Special Provision) Act, 1985 have been complied with ? Mr Anand Parchure, learned counsel waives service on behalf of respondent.
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