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1963 (3) TMI 52 - HC - Income TaxExtract: .......opinion, the said principle cannot have an application to the facts and circumstances of this case. We hold that the department and the Tribunal reached the correct conclusion in holding that the assessee was not entitled to write off the debt. These petitions are dismissed with costs in T. C. P. No. 26 of 1962 only. Counsel's fee ₹ 150.
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