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1979 (2) TMI 73 - HC - Income TaxExtract: .......satisfied that there are materials to show that the loss had been incurred by the assessee- firm. The result is that the first question is answered in the affirmative and in favour of the assessee, to the extent of Rs. 13,901.53. The second and third questions are also answered in the affirmative and in favour of the assessee. No order as to costs.
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