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1993 (8) TMI 23 - HC - Income TaxExtract: .......of Income-tax (Appeals) by disallowing the business loss. We are, therefore, of the view that the decision of the Tribunal does not call for any interference by this court. Accordingly, the question is answered in the affirmative and in favour of the assessee and against the Revenue. There will be no order as to costs. AJIT K. SENGUPTA J.--I agree.
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