1985 (7) TMI 17

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..... at substantial questions of law arise from the judgment in the above reference from which an appeal is sought to be preferred to the Supreme Court by the assessee. Relying on a circular issued by the Central Board of Revenue No. 27(44 IT/52) dated 6th October, 1952, which was in force at the relevant time, the assessee credited interest receivable from his debtors in a suspense account instead of .....

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