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1992 (5) TMI 74 - ITAT GAUHATIExtract: .......above discussion and clear language of sub-section (2) of section 115J of the Act, the brought forward loss has to be carried after adjustment and set off of Rs. 2,55,866. I fully agree with the submissions advanced by Mrs. Jhingran. The order of the CIT(A) is set aside and that of the A.O. is restored. Consequently, the Revenue s appeal is allowed
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