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1993 (1) TMI 114 - ITAT DELHI-BExtract: .......to cash system of accounting. Unless there is lack of bona fides or there is a casual exercise of discretion for change over, it would not be appropriate to reject the change. In view of this, decision of the CIT(A) appears to be correct and no interference is called for. 20. In the result, the ITA No. 357/DEL/1989 filed by the revenue is dismissed
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