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1962 (5) TMI 30 - CALCUTTA HIGH COURT
Extract:
....... practice regularly followed by the assessee would entitle it to include the same in the year of account. But as the very basis of liability was not determined in the year of account the answer to the second question also must be in the negative. The assessee must pay the costs of the reference. LAIK J.--I agree. Questions answered in the negative.