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2010 (12) TMI 1234 - AT - Income TaxExtract: .......utedly an unascertained liability, set aside as a provision for diminution in the value of the assets, therefore the view taken by the authorities below has to be affirmed. In the result, this ground is hereby dismissed. 17. In the result, the appeal of the Assessee is partly allowed. Order signed, dated and pronounced in the Court on 31/ 12 /2010.
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