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1994 (1) TMI 119 - AT - Income TaxExtract: .......ssue where the interest income has accrued earlier to the previous year and not received during the previous year whether the same can be still taken to be the income of the previous year. 6. For the foregoing reasons we set aside the appellate order and direct the Assessing Officer to modify the assessment. 7. In the result, the appeal is allowed.
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