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1993 (3) TMI 53 - HC - Income TaxExtract: .......Board is based on the correct construction of the provisions. We also share the view that the amendment shall apply to loss arising in assessment year 1985-86 and not in the earlier years. In the premises, the second question is answered in the negative and in favour of the assessee. There will be no order as to costs. SHYAMAL KUMAR SEN J.-I agree.
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