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2003 (6) TMI 187 - AT - Income TaxExtract: .......alth-tax. Therefore, the same is distinguishable on facts. 20.8 In view of all these facts and circumstances and in view of the discussions of ours made above, we find that the CIT(A) was justified in negating the claim of loss of the assessee. Accordingly, we confirm his order on this issue. 21. In the result, both the appeals are allowed in part.
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