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1975 (11) TMI 53 - ITAT COCHINExtract: .......ll conclude that the onus being on the Department to show that these amounts were claimed as deduction in the earlier years the onus had not been discharged and therefore the balance cannot be brought to tax under s. 41(1). The addition will be deleted. 10. In the result, the Departmental appeals as well as the assessee s appeal are partly allowed.
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