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1999 (4) TMI 107 - AT - Income TaxExtract: .......eated as income accrued to the assessee there being diversion of income by overriding charge created by the Statutes (both the Coal Mines (Nationalisation) Act, 1973 and The Coking Coal Mines (Nationalisation) Act, 1972). We, therefore, do not see any infirmity in the orders of the CIT(A). The appeals filed by the revenue are, therefore, dismissed.
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