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I. T. AS. NOS. 92/LB, 93/LB, 147/LB AND 148/LB OF 1990-91, DECIDED ON 28TH NOVEMBER, 1990. versus I. T. AS. NOS. 92/LB, 93/LB, 147/LB AND 148/LB OF 1990-91, DECIDED ON 28TH NOVEMBER, 1990.


Section 134 Appeal Where the Assessee did not raise separate and specific grounds for profit and loss in each of the Memorandum Appeals, the Income Tax Appellate Tribunal refused to entertain them, arguing that the matter was ambiguous and not specific.

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