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1984 (5) TMI 101 - AT - Income TaxExtract: .......mental Represenative supported that views expressed by the ITO and the AAC. After considering both the parties, we find that the amount which was of petty nature should have been allowed in fully by the ITO and we, therefore, order that bad debits of Rs. 763 should be allowed as such. 4. In the result, the assessee rsquo s appeal is allowed partly.
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