Income recognition - AS-9 - under mercantile system accrual of ...
Income Accrual Key for Income Recognition Under AS-9; Bills Issuance and Service Tax Values Are Irrelevant.
March 30, 2019
Case Laws Income Tax AT
Income recognition - AS-9 - under mercantile system accrual of income is relevant - the fact that bills were not raised is irrelevant - value of services recognized for the purpose of levy of service tax is not relevant in the context of computation of total income for the purpose of levy of income tax
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