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2012 (12) TMI 1079 - ITAT COCHINExtract: .......ch can only be created in the books of accounts maintained by the assessee. Since the assessee has claimed the sum of ₹ 32,72,731/- without making any provision as stated in sec. 36(1)(viia) of the Act, we are of the view that the tax authorities are justified in disallowing the same. 7. In the result, the appeal of the assessee is dismissed.
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