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1992 (8) TMI 117 - AT - Income TaxExtract: .......an infraction of the law which according to the Supreme Court is not a normal incident of business. In a situation like this the loss cannot be allowed as a deduction. We hold accordingly. In the ultimate analysis, the order of the CIT (A) is set aside on the point and that of the Assessing Officer restored. 18. In the result, the appeal is allowed
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