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2000 (5) TMI 174 - ITAT INDOREExtract: ....... claimed cannot be treated as contingent liability and disallowed as prima facie inadmissible. Under the circumstances, we hold that the adjustments made by the AO are not the kind of adjustments contemplated under s. 143(1)(a). Accordingly, the additions made under prima facie adjustment are to be deleted. 10. In the result, the appeal is allowed.
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