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Depreciation on matured investments securities which were due for redemption in the relevant previous year - NPA - real income theory cannot be so extended so as to negate accrual of an amount which is receivable by the assessee.
Depreciation on matured investments securities which were due for redemption in the relevant previous year - NPA - real income theory cannot be so extended so as to negate accrual of an amount which is receivable by the assessee.
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