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1960 (8) TMI 82 - PUNJAB HIGH COURT
Extract:
.......e Court if an appeal is taken to it. In this view of the matter, it is quite clear to me that the income has not accrued and the amount was rightly excluded from the taxable income of the assessee. I would, therefore, decline to issue a mandamus requiring the income- tax authorities to state a case for the opinion of this court. Petition dismissed.