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2001 (12) TMI 204 - AT - Income TaxExtract: .......pansion of the existing business. If it is found that both units were functioning independently then the claim of the assessee would be allowed without setting off the losses of the other unit. However, while allowing such deduction, he will take into consideration the provisions of s. 80A(2). 18. In the result, both the appeals are partly allowed.
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