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1991 (4) TMI 178 - AT - Income TaxExtract: .......s to be drawn between the business loss before depreciation in which case carry forward of business loss will be governed by section 72 and depreciation unabsorbed shall be governed by section 32(2) of the Act, so as to form part of depreciation under section 32(1) of the Act in the following assessment year. 7. In the result, the appeal is allowed
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