THE INDIAN ACCOUNTING AND TAXATION SYSTEM 493
(l) Loss incurred due to theft or burglary in factory premises during or after working
hours.
(m) Loss of precious stones or watches of a dealer while bringing them from business
premises to his house.
(n) Loss arising from negligence or dishonesty of employees.
(o) Loss incurred on account of insolvency of banker with which current account is main-
tained by the assessee.
(p) Loss incurred due to freezing of the stock-in-trade by enemy action.
(q) Loss incurred by a sugar manufacturing company by foregoing the advance made to
sugarcane growers who used to sell sugarcane crop exclusively to the company.
(r) Loss on account of non-recovery of advances given by the assessee to a 100 ...