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2012 (10) TMI 1118 - ITAT DELHIAddition of amount debited on reversal of income by changing the method of accounting from accrual to cash basis and also that the amount was not written off in the books of account as irrecoverable - Held that:- Claim of reversal of income is allowed. See GE Capital Service India vs. DCIT [2012 (9) TMI 1070 - ITAT DELHI]
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