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1981 (3) TMI 95 - ITAT AHMEDABAD-CExtract: .......Bench of the Tribunal in ITA No. 37 (Bom)/79 decided on 5th Oct., 1979, we hold that as the accrual and payment were deferred by agreement to future dates, the amounts so deferred could not be said to accrue or arise on any day prior to the day agreed upon. 5. The appeal is allowed. The order of the CIT is set aside and that of the ITO is restored.
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