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2002 (11) TMI 259 - AT - Income TaxExtract: .......rs., the issue was as to what point of time the liability to pay income-tax arises whether on the accrual of income or from the computation made by the taxing authorities in the course of assessment proceedings. 26. In our opinion, both the aforesaid decisions do not advance the Revenue rsquo s case. 27. In the result, the appeal is partly allowed.
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