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1924 (5) TMI 4 - HC - Income TaxExtract: .......ined it in the year in which he claims to have the amount of the loss set off. 2. In my opinion this is the right view to take. I have no doubt that before making up his mind finally on the point in issue the Income-tax Officer will give to the assessee an opportunity to establish by evidence the time when the loan in question became irrecoverable.
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