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    <title>1996 (10) TMI 12 - MADRAS High Court</title>
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    <description>The court affirmed the Tribunal&#039;s decisions to delete disputed amounts due to the assessee for the assessment years 1974-75 and 1975-76. It held that since the government did not accept the claims made by the assessee for specific works, those amounts could not be considered as accrued income. The court ruled in favor of the assessee, upholding the deletion of the disputed sums for both assessment years.</description>
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      <title>1996 (10) TMI 12 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=16704</link>
      <description>The court affirmed the Tribunal&#039;s decisions to delete disputed amounts due to the assessee for the assessment years 1974-75 and 1975-76. It held that since the government did not accept the claims made by the assessee for specific works, those amounts could not be considered as accrued income. The court ruled in favor of the assessee, upholding the deletion of the disputed sums for both assessment years.</description>
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      <pubDate>Tue, 08 Oct 1996 00:00:00 +0530</pubDate>
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