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1970 (11) TMI 21 - HC - Income TaxExtract: .......see was entitled, in the circumstances and in view of the other findings, to the allowance of Rs. 1,06,834 as bad debt. In the result, the question must be answered in the affirmative and in favour of the assessee. The petitioner will pay the costs of this reference. Hearing fee Rs. 250. G. N. PRASAD J.-I agree. Question answered in the affirmative
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