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1981 (9) TMI 183 - ITAT DELHI-EExtract: ....... and further that even if condition (a) was satisfied by the predecessor firm and condition (b) was satisfied by the assessee company, it has to be held that both the conditions were satisfied and therefore the claim of the assessee for bad debt had to be allowed. We uphold the order of the ld. CIT(A). 10. In the result, the Revenue s appeal fails.
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