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    <title>High Court Upholds Tribunal Decision: Income from Non-Performing Assets to be Assessed on Cash Basis, Not Mercantile Basis.</title>
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    <description>Whether the Tribuanl was right in holding that the income from non-performing assets should be assessed on cash basis and not on mercantile basis despite the assesee maintain mercantile system of accounting - held Yes - HC</description>
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