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2013 (12) TMI 1679 - AT - Income TaxExtract: .......ting the same speculation loss and ground no.3 involving the issue of charging of interest u/s 234B are not pressed by the ld. Counsel for the assessee at the time of hearing before us. The same are accordingly dismissed as not pressed. 9. In the result, the appeal of the assessee is partly allowed. Order pronounced in the open court on 20 /12/2013
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