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1991 (7) TMI 29 - HC - Income TaxExtract: .......h amount during the future years also. We may also point out that if, for any reason, this deposit or any part thereof ceases to be held by the assessee as a deposit, for that year the Revenue may proceed to assess the same as income accrued during such year. Hence, the question referred to us is answered in the affirmative and against the Revenue.
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