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1988 (7) TMI 34 - MADHYA PRADESH HIGH COURTExtract: .......case, the Tribunal was justified in rejecting the claim made by the assessee of loss of stock-in-trade? The application is, therefore, allowed. The Tribunal is directed to state the case and to refer the aforesaid question of law to this court for its opinion. In the circumstances of the case, parties shall bear their own costs of this application.
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