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1992 (7) TMI 3 - HC - Income TaxExtract: .......s. In any case, the Tribunal was correct in holding that the provisions are allowable, if the liabilities are discharged in terms of the provisos below section 43B read with the Explanations. In the premises, we answer both the questions in the affirmative and against the Revenue. There will be no order as to costs. SHYAMAL KUMAR SEN J.----I agree.
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