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1983 (1) TMI 150 - AT - Income TaxExtract: ....... year under appeal, which according to the Madhya Pradesh High Court is embedded in the concept of accrual of income. I hold that the ITO was not right in bringing the difference of the old and new rate to tax in the year under appeal. The question in which year the said amount is taxable, is besides the point. 3. The appeal is, therefore, allowed.
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