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    <title>Assessing Officer&#039;s Additional Assessments on Speculation Losses Found Unjustified; No Undisclosed Income Detected Under Chapter-XIVB.</title>
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    <description>Undisclosed income - assessee-company did not earn any undisclosed income on account of the speculation losses in block assessment under Chapter-XIVB of the I.T. Act, 1961. Therefore, the A.O. was not justified in making the additions. - AT</description>
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