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1999 (11) TMI 46 - HC - Income TaxExtract: .......ertainly accrued to the assessee by the retrospective operation. This is clearly spelt out from the order of the approval issued by the IATA. The Tribunal was, therefore, not justified in holding that it accrued only on the date of approval. Our answer to the question, therefore, is in the negative in favour of the Revenue and against the assessee.
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