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1996 (1) TMI 73 - MADHYA PRADESH HIGH COURTExtract: .......sition regarding carry forward of the relief under section 80 as held by this court in CIT v. Caps and Caps 1989 179 ITR 235., Therefore, on both these aspects, the view taken by the Commissioner is correct. In the result, the view taken by the Commissioner is right. Hence, we answer this reference in favour of the Revenue and against the assessee.
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