Accrual of income - non realization of ‘Provision for surcharge’ ...

Case Laws Income Tax

October 26, 2018

Accrual of income - non realization of ‘Provision for surcharge’ - even though the assessee has been following mercantile system of accounting, since it is not real income, not chargeable to tax.

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Accrual of income - non realization of ‘Provision for surcharge’ ...

Case Laws Income Tax

October 26, 2018

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