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1981 (12) TMI 70 - ITAT DELHI-AExtract: .......ng year on receipt basis. The assessees had also contended that the terms of appointment of the assessees were approved by the Company Law Board in March, 1978, which was after31-12-1977, the end of the accounting period. The two appeals are allowed. 7. As a result, the two appeals of the assessees are allowed. The department s appeal is dismissed.
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