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1991 (8) TMI 171 - ITAT PUNEExtract: .......m the earlier year. 20. Considering all the facts and circumstances of the case and the judicial dicta, I uphold the claim of the assessee and consequently, set aside the order of the CIT(A) and direct the ITO to carry forward the unabsorbed depreciation for the purpose of set off in the subsequent assessment year 1986-87. 21. The appeal is allowed
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