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1991 (4) TMI 185 - AT - Income TaxExtract: .......ntendence Co. of India Ltd. 1980 125 ITR 327 (Cal.) and (v) CIT v. Phalton Sugar Works Ltd. 1986 162 ITR 622 (Bom.). 26. Under the circumstances I am of opinion that the deduction can be allowed only when the assessee had accepted the liability. 27. However, the departmental appeal has to be dismissed in view of the majority decision on this point.
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