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    <title>Unidentified Motor Third Party claims not subject to addition under Income Tax Act section 115JB(2) Explanation 1(c).</title>
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      <description>Povision created on account of unidentified Motor Third Party claim will not fall under sub-section 115JB(2) Explanation 1(c) - No addition is required to be made while computing the tax liability u/s 115JB - AT</description>
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