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1995 (7) TMI 57 - ORISSA HIGH COURTExtract: .......am v. CIT 1995 212 ITR 291, this court had decided that in view of the finding that the assessee was maintaining its accounts on cash basis, the Tribunal was justified in holding that the interest was assessable for the relevant year. Following the ratio of the said decision, we answer the question in favour of the assessee and against the Revenue.
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