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2005 (11) TMI 494 - GUJARAT HIGH COURTExtract: .......in any manner whatsoever, in holding that there was no accrual of any income nor did any right arise in favour of the assessee. The authorities have rightly concluded that making of an entry cannot be decisive factor to determine whether income has accrued or not. In the result, in absence of any substantial question of law the appeal is dismissed.
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