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    <title>2018 (12) TMI 1636 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat High Court admitted the appeal after noting papers concerning creditors&#039; ledgers that had been written off. It framed substantial questions of law on whether the Income Tax Appellate Tribunal was justified in sustaining additions under section 41(1) of the Income-tax Act in respect of liabilities written off and later offered as income in subsequent years. The order records the issue for appellate consideration without deciding the merits of the additions.</description>
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      <description>The Gujarat High Court admitted the appeal after noting papers concerning creditors&#039; ledgers that had been written off. It framed substantial questions of law on whether the Income Tax Appellate Tribunal was justified in sustaining additions under section 41(1) of the Income-tax Act in respect of liabilities written off and later offered as income in subsequent years. The order records the issue for appellate consideration without deciding the merits of the additions.</description>
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