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2008 (4) TMI 537 - ITAT LUCKNOWExtract: .......f the assessee. We are supported in our view by the decision of the Hon rsquo ble M.P. High Court in the case of CIT v. Nai Dunia 2007 295 ITR 346. 11. As a result, we hold that claim of the assessee is allowable as it has been written off in the books of account of the relevant previous year. 12. As a result, the appeal of the assessee is allowed.
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