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1987 (3) TMI 6 - ANDHRA PRADESH HIGH COURTExtract: .......me (vide section 3(3) of the Act). In this view of the matter, we are of the opinion that the Tribunal was justified in holding that the income must be treated as having been received in the previous year relevant to the assessment year 1962-63. The questions referred are accordingly answered in favour of Revenue and against the assessee. No costs.
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