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1940 (4) TMI 29 - HIGH COURT OF CALCUTTAExtract: .......g purposes. Until then they are assets of doubtful value. In so far as smaller sums of nominal debts are realised, it seems to me that losses so sustained are losses of capital and not trading losses. In my opinion this rule must be discharged with costs, the hearing fee being assessed at three gold mohurs. NASIM ALI, J. - I agree. Rule discharged.
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