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    <title>Deduction for Arrear Salary Payments Allowed as Ascertained Liability Under 6th Pay Commission Recommendations in Profit &amp; Loss Account.</title>
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    <description>Contingent and unascertained expenditure - liabilities to pay arrear salary to the employees as per the recommendation of 6th Pay Commission - CIT(A) has rightly allowed the deduction towards pay revision debited to the profit and loss account holding the same as ascertained liability crystallized during the year under consideration. - AT</description>
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