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1998 (9) TMI 134 - AT - Income TaxExtract: ....... case of the assessee because the case of the assessee pertains to asst. yr. 1986-87. In view of the facts and circumstances, we allow the appeal of the assessee and the AO is directed to allow claim of carry forward loss to the succeeding year. 8. In the result, appeals of the Department are dismissed and appeal of the assessee is allowed in part.
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