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1993 (4) TMI 104 - ITAT COCHINExtract: ....... accrual basis if not, its inclusion was justified. Thus, the issue is left open and stands restored to the ITO by the CIT(A). The direction of the CIT(A) is fair and reasonable in the context of the contention of the assessee. We decline to interfere. 14. In the result, the Revenue s appeal is dismissed and the assessee s appeal is partly allowed.
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