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1986 (2) TMI 132 - ITAT JABALPURExtract: .......e above findings deposits received before 1-3-1978, are to be treated as unsecured deposits and the deposits received after creation of the charge are to be treated as secured deposits. Thus, the disallowance has to be recalculated and, therefore, we send back the case to the ITO for the purpose. 22. In the result, the appeal stands partly allowed.
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