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2001 (8) TMI 272 - ITAT BOMBAY-WTExtract: ....... allowance of the security deposit, as a debt owed, to Rs.35 lakhs, as against Rs.40 lakhs claimed by the assessee. The CWT (A) was in error in holding that the provisions of section 2(m)(ii) r.w. Explanation 2 thereof are not attracted and deleting the disallowance on that basis. 7. The appeals of the Revenue are allowed with no order as to costs.
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