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2004 (1) TMI 310 - AT - Income TaxExtract: .......the brought forward tax credit. 24. In view of this matter, we find that the order passed by the Assessing Officer is not erroneous or prejudicial to the interests of the Revenue. The order passed by the Commissioner of Income-tax is therefore liable to be set aside. 25. In the result, the appeal filed by the assessee is allowed. Order accordingly.
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