2019 (5) TMI 1242 - SCH - Income Tax

Accrual of income - Demurrage/wharfage charges accrued to the assessee - assessee followed mercantile system of the accounting - existing right in favour of the assessee to receive the charges and the assessee accordingly billed for the same - HELD THAT - SLP disissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition in the case. Citation: 2019 (5) TMI 1242 - SUPREME COURT OF INDIA. Judges: Mr. Rohinton Fali Nariman and Mr. Vineet Saran. Petitioner represented by Mr. K. Radhakrishnan, Sr. Adv., and others. Respondent represented by Mr. Sidharth Ranka, Adv., and others.