2002 (7) TMI 88

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....case, the Tribunal was right in law in its view that the assessee could follow the cash system of accounting in respect of interest income and continue to follow the mercantile system of accounting in respect of interest expenditure? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in deleting the additions of Rs.44,90,434 and Rs.25,44,968 for the asse....