1987 (2) TMI 3

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..... over the respective years to the extent to which it could be deemed to have accrued in those years - mercantile system of account was the basis on which the interest income accrued, the HC was right in answering the question in assessee's favour - Civil Appeals Nos 299, 300 of 1974. - - - Dated:- 12-2-1987 - R. S. PATHAK C.J., RANGANATH MISRA AND M. M. DUTT JJ. For the Appellant : Miss. A. .....

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