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	According to Section 97(8) if all the following conditions are satisfied then loss arising on account of purchase and sale of units(hereinafter referred to as original units) shall be ignored for computing income chargable to tax 1) Any person buys
 
  
  
  LIVE Course on GSTR-9 & GSTR-9C (Technical | Practical | Concept - Based)
 
                                
                             
  
  