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1984 (4) TMI 15 - HC - Income TaxExtract: .......l basis and once the method of accounting is accepted by the Revenue, it cannot be changed unilaterally as has been held in Rattan Chand Dhavan v. CIT 1973 87 ITR 660 (P and H). Accordingly, we answer the reference in the affirmative, in favour of the assessee and against the Department. Under the circumstances, there shall be no order as to costs.
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