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    <title>2013 (3) TMI 834 - BOMBAY HIGH COURT</title>
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    <description>The High Court dismissed all seven revenue appeals for assessment years 1986-87 to 1992-93. The Tribunal referred the issue of deduction on accrual income back to the Assessing Officer, and the High Court declined to consider it further. Regarding the taxability of royalty income, the High Court relied on a previous dismissal of a similar issue involving the same assessee and chose not to address it. No costs were awarded in this case.</description>
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      <description>The High Court dismissed all seven revenue appeals for assessment years 1986-87 to 1992-93. The Tribunal referred the issue of deduction on accrual income back to the Assessing Officer, and the High Court declined to consider it further. Regarding the taxability of royalty income, the High Court relied on a previous dismissal of a similar issue involving the same assessee and chose not to address it. No costs were awarded in this case.</description>
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