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1984 (2) TMI 148 - ITAT COCHINExtract: .......d above to the present case, we hold that the claim for deduction of the amount by the assessee has to be upheld. Our attention was not drawn to any decision which says that the claim can be disallowed merely on the ground that the amount may have subsequently to be brought to tax under section 41. 12. In the result, both the appeals are dismissed.
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