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2001 (1) TMI 20 - HC - Income TaxExtract: ....... to say, when it becomes legally recoverable, irrespective of whether it is actually received or not and accrued income is that income which the assessee has a legal right to receive. The above being the position, we answer the question referred in the affirmative, in favour of the Revenue and against the assessee. The references stand disposed of.
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