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Notwithstanding the fact that the opinion of the Institute of Chartered Accountants of India (ICAI) was expressed in the guidance note which had not attained a mandatory status would not in our view be a ground to discard the books of account of the assessee or method of accounting for lease followed by the assessee - HC

Income Tax - Notwithstanding the fact that the opinion of the Institute of Chartered Accountants of India (ICAI) was expressed in the guidance note, which had not attained a mandatory status, would no .....

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