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1992 (2) TMI 147 - AT - Income TaxExtract: .......rward and set off of unabsorbed depreciation does not arise. We accordingly reject the claim of the assessee that it is entitled to carry forward and set off of unabsorbed depreciation for assessment years 1978-79 and 1979-80 against the profits of assessment year 1984-85. 17 to 21. (These paras are not reproduced here as they involve minor issues.
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