Accrual of income - Deferred Bank Guarantee Commission - he ...
Bank Guarantee Commission Income Recognized Over Duration; No Extra Income Beyond Deferred Recognition.
August 12, 2017
Case Laws Income Tax AT
Accrual of income - Deferred Bank Guarantee Commission - he commission income arising from the guarantee given on behalf of the customer has been recognized by the assessee over the life of the bank guarantee. - No addition.
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