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2006 (12) TMI 527 - ITAT NEW DELHI
Extract:
.......Complete details of electricity expenses had also been filed and no material has been brought to our notice to show that any contingent liability had been claimed. Action u/s 263 on these grounds is therefore not upheld. 4. In the result, the appeal of the assessee is partly allowed. 5. This decision was pronounced in the open court in 29 Dec. 2006