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1984 (2) TMI 83 - PUNJAB AND HARYANA HIGH COURT
Extract:
.......e of the assessee. In case the deduction claimed was more than the gross total income of the assessee, the excess amount could be carried forward and claimed as deduction in the next financial year. For the aforesaid reasons, we answer the question in the negative, that is, in favour of the assessee. No order as to costs. M. M. PUNCHHI J.--I agree.