Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Accrual of interest on advance made by the assessee to the Haryana State Electricity Board - as the assessee was following cash system of accounting, no income on this account had been received in the year in question and therefore, it was not liable to be assessed - HC