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2004 (6) TMI 288 - AT - Income TaxExtract: .......fit includes loss. 12. Thus, we allow the appeal of the assessee by holding that section 73 is inapplicable to this case. 13. As the assessee has got relief on the aforesaid ground itself, we do not propose to go into the alternative argument of the assessee as it would be academic to do so. 14. In the result, the appeal of the assessee is allowed.
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