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1990 (2) TMI 91 - ITAT BANGALOREExtract: .......t-tax would not amount to a pre-existing liability. We have, therefore, to hold that the deduction granted by the first appellate authority was not allowable in law and the impugned order is required to be set aside. In the result, we reverse the finding of the Commissioner(A) and sustain the assessment passed by the GTO. 16. The appeal is allowed.
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