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Net ALV = ₹3,60,000 – ₹30,000 = ₹3,30,000 Less: Std deduction @30% = ₹99,000 Less: Interest = ₹2,50,000 Total = ₹3,30,000 – ₹99,000 – ₹2,50,000 = ₹-19,000 (Loss)
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