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1984 (6) TMI 1 - HC - Income TaxExtract: .......ver contended before that he was engaged in the smuggling of watches and the confiscation thereof should be treated as a loss in his business of smuggling. It is, therefore, not possible for us to consider for the first time the contention raised in this reference. In the result, the question is answered in the affirmative and against the assessee.
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