1996 (1) TMI 102

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..... court : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in deciding that the interest received on delayed payment of compensation to be assessed on the accrual basis from year to year though the assessee followed the cash system of accounting ? " We have heard Dr. A. K. Saraf, counsel appearing for the assessee, and Mr. G. K. Joshi, senior standin .....

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