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1998 (4) TMI 77 - MADRAS HIGH COURTExtract: ....... assessee suffered a loss under the head Capital gains to enable him to carry forward the same to the subsequent assessment years. Therefore, our answer to all the questions of law referred to us at the instance of the Revenue is in the negative in favour of the Revenue and against the assessee. The Revenue is entitled to costs of a sum of Rs. 750.
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