Disallowance of advance billing - accrual of income on ...
Advance Billing Disallowed in Income Tax: Distinguishing Advance Payments from Accrued Income Affects Tax Timing and Recognition.
November 8, 2013
Case Laws Income Tax AT
Disallowance of advance billing - accrual of income on progressive billing - The amount due to the customers as shown by the assessee thus was nothing but receipt of advance before accrual of income - AT
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