Accrual of interest - receivable or not actually received - ...

Interest Accrual Not Receivable Unless Loan or Advance is Non-Performing Asset, Assessee Must Demonstrate Status.

April 4, 2015

Case Laws Income Tax AT

Accrual of interest - receivable or not actually received - unless and until an assessee shows that a loan or advance had become a non-performing asset, there can be no question of applying the norms set out for such non-performing asset. - AT

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Accrual of interest - receivable or not actually received - ...

Interest Accrual Not Receivable Unless Loan or Advance is Non-Performing Asset, Assessee Must Demonstrate Status.

April 4, 2015

Case Laws Income Tax AT

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