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1981 (6) TMI 66 - ITAT GAUHATIExtract: .......dend has accrued to the assessee during the year under account. It became due only in the following assessment year. Having regard to the facts of the case, we are of the opinion that the relief allowed by the AAC was quite proper and his order is required to be sustained which we hereby do. 3. In the result, the appeal by the Revenue is dismissed.
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