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1997 (11) TMI 4 - SC - Income TaxWhether, on the facts and in the circumstances of the case and also considering the relevant provisions and the provision contained in sub-section (10) of section 139 which retrospectively came into force from April 1, 1986, the Tribunal is right in law in holding that the assessee is entitled to have the loss carried forward - Question whether Tribunal was justified in allowing carry forward of loss for two years are question of law and had to be referred.
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