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    <description>The disputed mark-to-market loss on foreign exchange forward contracts was not restored because the issue had already been decided by an earlier Bombay HC ruling in favour of the assessee. On that basis, the proposed question did not survive as a substantial question of law in the appellate jurisdiction invoked, and the appeal was not entertained.</description>
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      <description>The disputed mark-to-market loss on foreign exchange forward contracts was not restored because the issue had already been decided by an earlier Bombay HC ruling in favour of the assessee. On that basis, the proposed question did not survive as a substantial question of law in the appellate jurisdiction invoked, and the appeal was not entertained.</description>
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