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1963 (7) TMI 91 - HC - Income TaxExtract: .......n the circumstances of the case, the assessee was not entitled to carry forward the losses held to be proved by the Income-tax Officer for the assessment years 1953-54, 1954-55 and 1955-56 under section 24(2)(iii) of the "Act". The assessee to pay the costs of the Revenue. Advocate's fee ₹ 250. Question answered in the negative.
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