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1995 (6) TMI 43 - ITAT BOMBAYExtract: .......unts paid or payable whether in or out of India and also the amount received or deemed to be received in India. This, in our opinion, refers to the amount received on accrual basis. We, therefore, uphold the order of the Assessing Officer and reverse the order of the CIT(A) on this count. 14. In the result, the appeal of the revenue stands allowed.
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