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2009 (4) TMI 2 - HC - Income TaxReceipt of commission for letting-out of property – whether it was legally permissible for Assessee to stagger its income over a period of six years by showing the commission received as advance payments in Accounts Books - applying the principle of consistency, HC decline to interfere in the facts & circumstances of the present case - in the absence of a written covenant, oral statement that commission would be refundable if the Lease was terminated before stipulated tenure, cannot be accepted
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