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1967 (1) TMI 19 - ALLAHABAD HIGH COURTAssessee received payment of Rs. 32,218 in the relevant previous year on account of difference in rates in respect of goods supplied during the war years - Where a receipt is correlated to and arises out of commercial transactions between the parties, the receipt related back to the year of account when the transaction took place, irrespective of the year when the money was received
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