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2005 (2) TMI 488 - ITAT VISAKHAPATNAMExtract: ....... the carry forward of the loss incurred under the head income from short-term capital gains. The learned Authorised Representative when the Bench asked in the Bar was fair enough to concede that there is no case law in his favour. We accordingly dismiss the appeals of the assessees. 14. In the result, all the appeals of the assessees are dismissed.
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