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2001 (12) TMI 206 - AT - Income TaxExtract: .......not an objective criterion to go by and so I am of the view that till the objections of the participants are received and settled, no income accrued to the assessee, though he was the head of the team. For the foregoing reasons, I uphold the order of the Commissioner of Income-tax (Appeals). 5. In the result, the appeal of the Revenue is dismissed.
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