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1991 (3) TMI 96 - KERALA HIGH COURTExtract: ....... disallowing a sum of Rs. 1,25,000 as loss for the assessment year 1972-73. We answer the question referred to this court in the affirmative against the assessee and in favour of the Revenue. A copy of this judgment under the seal of this court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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