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1981 (9) TMI 12 - BOMBAY HIGH COURTExtract: .......Laherchand did not accrue to Arvind at any time on or before 31st August, 1950 (the date of his death) and s. 24B of the Indian I.T. Act, 1922 was not attracted. Applying the law laid down in 1976 105 ITR 764 (Bom), we answer the question referred to us in the negative and in favour of the assessee. Parties to bear their own costs of the reference.
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