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    <title>2013 (4) TMI 115 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the decision to allow the set-off of the speculative loss against the speculative profit, finding no grounds for intervention based on the evidence presented. The Court dismissed the appeal, emphasizing that the findings were supported by evidence and did not warrant interference under Section 260A of the Income Tax Act.</description>
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      <description>The High Court upheld the decision to allow the set-off of the speculative loss against the speculative profit, finding no grounds for intervention based on the evidence presented. The Court dismissed the appeal, emphasizing that the findings were supported by evidence and did not warrant interference under Section 260A of the Income Tax Act.</description>
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