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1978 (5) TMI 29 - HC - Income TaxExtract: .......in relation to a particular assessment year can be kept in suspense and claimed in a subsequent year of the assessee s choice as accruing or incurred in such subsequent year. The view taken by the Tribunal is, therefore, correct. Accordingly, we answer the question in the affirmative and against the assessee. The parties shall bear their own costs.
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