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1991 (12) TMI 83 - AT - Income TaxExtract: .......hold that the amount of Rs. 31,75,231, being the value of material import entitlement receivable by the appellant, does not constitute the income of the appellant for the year under appeal since it had neither accrued nor arisen during the year of account. This ground of appeal is, therefore, allowed. 11.In the result, the appeal is allowed in part
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