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1974 (10) TMI 11 - HC - Income TaxExtract: .......43 has been made. If that is the position, then the assessee is entitled to demand that the loss should be determined and carried forward as a matter of course. In that view of the matter, the question referred to this court is answered in the affirmative and in favour of the assessee. Each party will pay and bear their own costs. PYNE J.--I agree.
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