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1973 (10) TMI 1 - HC - Income TaxOutstanding tax liability of another concern paid by the assessee on taking over assets and liabilities of the other concern - Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 1,01,095 was not allowable as deduction by reason of the provisions contained in section 40(a)(ii)
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