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.... (Judgement / Order / Decisions)<br>Dated:- 5-3-2001<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : J. M. PANCHAL., M. S. SHAH. JUDGMENT The judgment of the court was delivered by M. S. SHAH J. -....

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....cDowell and Co. is not clearly applicable to the facts of the present case?" In view of the finding given by the Tribunal that the change in the method of accounting was bona fide and consistently ....