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    <title>Tax Authorities&#039; Decision on Retention Money Challenged; Liability for Retained Amount as Contingency Fund Upheld.</title>
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    <description>Disallowance of retention money retained from sub-brokerage - Accrual of expenditure - tax authorities are not justified in holding that the liability to the extent of amount retained as contingency fund did not accrue at all. - AT</description>
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      <description>Disallowance of retention money retained from sub-brokerage - Accrual of expenditure - tax authorities are not justified in holding that the liability to the extent of amount retained as contingency fund did not accrue at all. - AT</description>
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