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1982 (1) TMI 119 - ITAT MADRAS-CExtract: ....... Since the provisions of this clause have been amply satisfied by the assessee, we are unable to share the view of the CIT that the deduction of this provisions was in any way erroneous or prejudicial to the interest of the revenue. We therefore, set aside the order of the CIT and restore the assessment order made by the ITO. The appeal is allowed.
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