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2001 (6) TMI 37 - CALCUTTA HIGH COURTExtract: ....... the finding of the Tribunal that the assessee has chosen to adopt the cash system of accounting in respect of royalty liability that finding is perverse. The answer is in favour of the assessee. Question No. 3 we answer in the negative, that is, in favour of the assessee and against the Revenue. he reference so made stands disposed of accordingly.
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