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Claim of brought forward of unabsorbed depreciation - change in shareholding - applicability of restriction u/s 79 - Assessee is not carrying forward and setting off any loss but has unabsorbed depreciation which is guided by the provisions of section 32(2) and not section 79 - Tri

Income Tax - Claim of brought forward of unabsorbed depreciation - change in shareholding - applicability of restriction u/s 79 - Assessee is not carrying forward and setting off any loss but has unab .....

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