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2013 (1) TMI 928 - AT - Income TaxAddition in respect of unverifiable Sundry Creditors - addition u/s 41 - Held that:- We find that ld. CIT(A) has given relief to the assessee by holding that no condition required to make addition towards remission or cessation of liability as per provisions of section 41(1) of the Act is fulfilled in this case, therefore the A.O. was not justified in making the addition by invoking the provisions of this section - Decided against revenue.
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