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1985 (4) TMI 139 - AT - Income TaxExtract: ....... forward loss from that business being set off against other taxable business income. This is because the requirements of set off, which in this case are contained in section 72, are fully satisfied. Accordingly, we hold that the order passed by the Commissioner (Appeals) is in order. 10. In the result, the appeal filed by the revenue is dismissed.
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