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1979 (9) TMI 92 - AT - Income TaxExtract: ....... a loss occurring in the end of cl. (b) sub-cl. (ii) of the second proviso to s. 23(1) will apply only to that property which is not covered by s. 23(2). In view of these findings, the assessee is entitled to claim the set off loss relating to the house property against the other income of the year under appeal. 5. In the result, appeal is allowed.
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