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2002 (2) TMI 304 - AT - Income TaxExtract: .......en the issue on hand. 12. In the result, we hold that though the assessee has accounted interest for the broken period in its books of account, yet the same has not accrued to the assessee and the same cannot be included in the total income of the assessee for the assessment years under appeal. 13. In the result, the assessee s appeals are allowed.
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