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2012 (11) TMI 1215 - AT - Income TaxExtract: ....... to examine whether this receipt of ₹ 7,36,555/- is accrued to the assessee or not in the year under consideration and decide the issue in accordance with law. Thus, this ground is allowed for statistical purposes. 20. In the result, appeal of the assessee is partly allowed for statistical purposes. Pronounced in the open court on 07/11/2012.
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