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.... No. 52 of 1984, we allow this application. Let a certificate issue as prayed for on the following question of law: "Whether, on the facts and in the circumstances of the case, the sum of Rs. 5,75,251 was allowable as a revenue loss having regard to the provisions of section 43A of the Income-tax Act, 1961?" There will also be an order in terms of prayer (b). Learned advocate for the appl....