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        Case ID :
        Income Tax

        The loss cannot be called notional since the fall in the...

        Exchange Rate Decline During Accounting Year Leads to Real, Not Notional, Loss.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The loss cannot be called notional since the fall in the exchange rate has already taken place in the accounting year. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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