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    <title>Warranty Provision Complies with Accounting Standard 29; Scientific Calculation Validates Its Annual Adjustment Ratio.</title>
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      <description>Provision for warranty - provision of warranty was made every year in accordance with accounting standards 29 and the provision is worked out scientifically every year merely because, the provision has come down to 59:100, the same cannot be disallowed. - HC</description>
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