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1992 (2) TMI 377 - ITAT AHMEDABAD
Extract:
.......come of ₹ 29,241 pertaining to earlier years. As the above difference admittedly relates to the earlier years and the assessee-following the mercantile system of accounting the same would not be allowed and therefore, in our opinion the CIT was justified in directing to disallow the same. 12. In the result both the appeals are partly allowed.