1987 (2) TMI 3

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.... 299, 300 of 1974. - -<br>Income Tax<br>R. S. PATHAK C.J., RANGANATH MISRA AND M. M. DUTT JJ. For the Appellant : Miss. A. Subhashini Advocate For the Respondent : S. T. Desai, Senior Advocate (A. T....

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....it could be deemed to have accrued in those years. We have considered the matter carefully and we think that having regard to the circumstances of the case, including the fact that the mercantile syst....