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1985 (7) TMI 143 - ITAT CHANDIGARHExtract: .......case of contractual obligation and not under the Factories Act as considered by the ITAT for the asst. yr. 1972-73. In view of the fact that the obligation is contractual the claim of the assessee on accrual basis is admissible in full No interference with the order of the CIT(A) is, therefore, called for. 6. In the result, the appeal is dismissed.
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