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2010 (1) TMI 1199 - AT - Income TaxExtract: ....... as well as the disallowance of bad debts is not in accordance with law, in the peculiar circumstances of the case. Since, we are in agreement with the reasons given by the learned CIT(A), we uphold the Order of the learned CIT(A) and dismiss the appeal filed by the Revenue. Order pronounced in the open Court, on this the 27th day of January, 2010.
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