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2014 (1) TMI 1082 - PUNJAB AND HARYANA HIGH COURTWhether the deficiency u/s 80J be carried over for an indefinite period in view of the provisions of Section 80VVA(4) - As per proviso to sub-section 3 to section 80J - The deficiency or any part thereof cannot be carried forward beyond the seventh assessment year as reckoned from the end of the initial assessment year - While calculating the number of years initial assessment year should be excluded - Decided against Revenue.
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