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2010 (9) TMI 1252 - AT - Income TaxExtract: .......tile system of accountancy if assessee made a provision and avail the services then expenses relatable to those services is to be allowed. In view of our finding on ground No.1, we allow these grounds of appeal and delete the disallowance. 17. In the result, the appeal of the assessee is allowed. Decision pronounced in the open court on 24 .09.2010
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