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2013 (5) TMI 663 - CALCUTTA HIGH COURTAdvances written off - CIT(A) deleted the addition by holding that the amount involved was a trade debt - Held that:- Revenue was unable to point out any infirmity in the order of the Tribunal in allowing the appeal of assessee except that the provision of Section 36 was not followed to appellant, rightly answered that the claim for the written off amount in this case is based under Section 37 and not under Section 36, as contended by revenue. Appeal in favour of assessee.
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