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1992 (2) TMI 28 - HC - Income TaxExtract: .......r purposes of calculating the special deduction under section 80-I of the Income-tax Act, 1961, the unabsorbed depreciation and carried forward losses have to be deducted. For the aforesaid reasons, the question of law referred to this court is answered in the affirmative and in favour of the Revenue. The respondents will also be entitled to costs.
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