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1995 (6) TMI 86 - AT - Income TaxExtract: .......see towards a debt, ie., a debt owed by M/s. Total Computers, Bombay. 8. In the light of the above discussion and also in the light of the decision of the Hon ble Supreme Court in the case of T.N. Aravinda Reddy, we are in agreement with the arguments of the learned Authorised Representative. 9. In the result, the appeal of the assessee is allowed.
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