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1999 (3) TMI 53 - HC - Income TaxExtract: .......unting year ending December 31, 1979. The liability accrued only on September 30, 1980, when the Government of India granted its approval to the agreement. The question referred to us is, therefore, answered in the negative, i.e., in favour of the Revenue and against the assessee. This reference is disposed of accordingly with no order as to costs.
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