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1986 (7) TMI 153 - AT - Income TaxExtract: ....... section 34 of the 1922 Act referred to in the aforesaid three cases are in pari materia to provisions of section 148 of the 1961 Act. 14. Considering from any angle aforesaid, we are of the opinion that loss cannot be denied to be carried forward for set off. We, therefore, allow the claim of the assessee. 15. In the result, the appeal is allowed.
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