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2008 (1) TMI 482 - AT - Income TaxExtract: .......ion of the assessee, the book debts were written off for the previous year relevant to the assessment year under appeal. Therefore, we have no hesitation to allow the claim of the assessee. We set aside the orders of the authorities below and allow the claim of the assessee in full. 9. In the result, the appeal filed by the assessee stands allowed.
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