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1996 (1) TMI 444 - AT - Income TaxExtract: .......its with the characteristics of income of the assessee chargeable to tax so long as such appropriations or write off are not in keeping with the income which accrued to the assessee in terms of contract between the parties. 14. For all these reasons, we set aside the orders of the CIT passed under s. 263 for both the years. The appeals are allowed.
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