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1990 (12) TMI 49 - ALLAHABAD HIGH COURTExtract: .......e, none of the authorities have referred to other considerations which are ordinarily relevant under section 104, namely, smallness of the profits made, losses suffered in earlier years and so on and so forth. For the above reasons, the question referred is answered in the negative, i.e., in favour of the Revenue and against the assessee. No costs.
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