2002 (11) TMI 777

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....g questions of law are framed for adjudication : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in directing the AO to recompute the assessed's income by adopting the changed method of accounting ? (2) Whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that the assessed-firm was entitled to the....