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1984 (10) TMI 75 - ITAT BOMBAY-DExtract: ....... allowance ? In our opinion, the lower authorities have rightly interpreted the provisions of section 44B(1) and this rejected the assessee s claim for bringing forward the depreciation allowance of the earlier years and allowing it as a business loss against the profits of the years under consideration. 5. In the result, the appeals are dismissed.
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