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Accrual of income - income by way of cash incentive accrued to the assessee at the time of filing of the...

Accrual of income - income by way of cash incentive accrued to the assessee at the time of filing of the claim in its respect - assessee has not stated any factual reason/s with regard to the uncertainty that is stated to exist with regard to the claim for VAT refund. - additions confirmed - AT .....

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