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1991 (1) TMI 97 - HC - Income TaxExtract: .......h loss, as we have said, whether under the Act of 1922 or the Act of 1961 is immaterial, as computation mainly pertains to the procedural part of the statute. For the reasons aforesaid, the question in this reference is answered in the negative and in favour of the assessee. There will be no order as to costs. BHAGABATI PRASAD BANERJEE J. -I agree.
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