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1981 (4) TMI 113 - ITAT BOMBAY-CExtract: ....... does not stand in the way of allowing the deduction because of section 43(2) and the fact that the assessee was following the mercantile system of account. Under the circumstances, we uphold the decision of the Commissioner (Appeals), on this point and reject this ground. 24. to 26. These paras are not reproduced here as they involve minor issues.
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