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1992 (10) TMI 73 - DELHI HIGH COURTExtract: ....... true profit could be ascertained from the method of accounting which was being followed by the assessee. This question also has, therefore, to be answered in favour of the assessee. For the aforesaid reasons, we conclude that our answer to all the three questions is in the affirmative and against the Department. There will be no order as to costs.
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