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2013 (6) TMI 790 - AT - Income TaxExtract: .......s the nature of the material signifying the period of incurring the loss would depend on the facts and circumstances of each case, the AO shall adopt a holistic approach in the matter. We decide accordingly. 5. In the result, the assessee’s appeal is partly allowed for statistical purposes. Order pronounced in the open court on June 28, 2013.
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