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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Accrual of income - Revenue declaration in respect of expired ...

Case Laws     Income Tax

July 22, 2019

Accrual of income - Revenue declaration in respect of expired pre-paid cards - Rendering of Services - Income recognition - AO would ensure that the “the unutilised talk time has been accounted for and included in the receipt of the year in which the amount had lapsed and has forgone.

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