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2006 (8) TMI 257 - ITAT JODHPURExtract: .......of accounting and the provisions of section 145(1) would become redundant. Since the liability in respect of commission payment of Rs. 44,685 got crystallized in the preceding year, there is no question of allowing deduction in the instant year. We, therefore, uphold the impugned order on this score. 29. In the result, the appeal is partly allowed.
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