Addition on account of Suspense Account Treating it as income u/s 28(iv) - Income u/s 28(iv) on account...

Addition on account of Suspense Account Treating it as income u/s 28(iv) - Income u/s 28(iv) on account of benefit can be assessed to tax only on receipt basis - the addition made by the A.O. u/s 28(iv) of the Act on account of suspense account balance pertaining to the earlier year is not sustainable - AT .....

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