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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Addition about the satellite income - Accrual of income - The ...


Satellite Income Accrual Misunderstood: Rule 9A Doesn't Apply to Accounting Methods or Section 145 of Income Tax Regulations.

January 30, 2017

Case Laws     Income Tax     AT

Addition about the satellite income - Accrual of income - The reliance placed by Ld. DR of Rule 9A appears to be misplaced as Rule 9A has no relation with the method of accounting as it nowhere deals with section 145 - AT

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