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1971 (10) TMI 23 - MADRAS HIGH COURTMode of computation of tax - When assessee has income from capital gains and total income under other heads is a loss - terms "on the whole amount of such inclusion" in section 17(6)(ii) has to be understood in a peculiar sense in case the total income under other heads results in a loss, namely, as the net capital gain arrived at after setting off against the loss incurred by the assessee
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