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1981 (11) TMI 89 - ITAT DELHI-CExtract: .......ion after ascertaining the correct amount of these liabilities. We respectfully follow this decision of the Supreme Court and confirm the order of the Appellate Controller in this regard. 10. In the result, the accountable person rsquo s appeal in EDA No. 44/Del/80 is partly allowed and the Revenue rsquo s appeal in EDA No. 46/Del /80 is dismissed.
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