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    <title>1967 (8) TMI 31 - MADRAS High Court</title>
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    <description>The court ruled in favor of the assessee on the deductibility of provisions for taxes and arrears of tax for one year but against the assessee on the initial depreciation difference and arrears of tax for another year. The court referenced relevant case law to support its decisions, ultimately finding that certain deductions were allowable while others were not based on the specific circumstances and evidence presented.</description>
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    <pubDate>Tue, 01 Aug 1967 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=7253</link>
      <description>The court ruled in favor of the assessee on the deductibility of provisions for taxes and arrears of tax for one year but against the assessee on the initial depreciation difference and arrears of tax for another year. The court referenced relevant case law to support its decisions, ultimately finding that certain deductions were allowable while others were not based on the specific circumstances and evidence presented.</description>
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      <pubDate>Tue, 01 Aug 1967 00:00:00 +0530</pubDate>
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