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1986 (8) TMI 446 - AT - Income TaxExtract: .......has been held by the Punjab and Haryana High Court in the case of Laxmi Ginning & Oil Mills v. CIT 1971 82 ITR 958. So, in the circumstances, we hold that there is a mistake of law apparent from the record and direct the ITO to look into the assessee’s claim of trading loss and allow it. 8. In the result, the appeal is treated as allowed.
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