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    <title>2013 (2) TMI 852 - BOMBAY HIGH COURT</title>
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    <description>The High Court of Bombay ruled in favor of the taxpayer, holding that the profit on the sale of investments should not be taxed and allowed the provision for doubtful loans as a deduction. The court found in favor of the taxpayer on the substantial questions of law raised in the case.</description>
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