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2013 (12) TMI 724 - HC - Income TaxChange in accounting period for maintaining uniformity - Held that:- The period of three months from March to June, was shown by the assessee and proper tax has been paid - This is merely an adjustment of the accounting system for maintaining uniformity in the accounting system permissible as per the guidelines issued by the Institute of Chartered Accountant - After examining the entire material, the Tribunal observed that there is no escapement of tax - Decided in favour of assessee.
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