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2005 (10) TMI 37 - GUJARAT HIGH COURT"Whether, Tribunal was right in holding that the assessee was entitled to a deduction of a sum of Rs. 3,45,000 as business loss, etc.?" - it is apparent that the impugned order of the Tribunal does not suffer from any infirmity. In fact, the entire issue is based on facts and appreciation of evidence without involving any question of law. The Tribunal was thus right in holding that the assessee was entitled to deduction of a sum of Rs. 3,45,000 as business loss. The question, therefore, is accordingly answered in the affirmative, i.e., in favour of the assessee and against the Revenue
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