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1970 (5) TMI 4 - SC - Income TaxCarry Forward & Set Off - to determine whether two lines of business constitute the " same business " within the meaning of section 24(2) of the Income-tax Act, the income-tax authorities must consider the inter-connection, inter-lacing, inter-dependence and unity furnished by the existence of common management, common business organisation, common administration, common fund and a common place of business
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