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1981 (2) TMI 33 - CALCUTTA HIGH COURT
Extract:
.......le to earlier years. But the reality of the situation was that, in substance, the liability accrued in the year in question. In that view of the matter, the decision of the Tribunal is sustained. The question is answered in the manner indicated above and in favour of the assessee. There will be no order as to costs. SUDHINDRA MOHAN GUHA J.-I agree.