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1982 (8) TMI 118 - ITAT HYDERABAD-AExtract: .......viso would except forward contracts and cover other existing contracts for delivery of goods, clause (b) would cover forward contracts in respect of ready holding of stocks . Hence, the assessee is entitled to succeed in view of clause (b) to the proviso to clause (5) of section 43. 4. In the result, the appeal is allowed. Relief due is Rs. 13,293.
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