Accrual of income - Revenue declaration in respect of expired ...
Income Recognition for Expired Pre-Paid Cards: Include Unutilized Talk Time in Annual Income for Tax Compliance.
July 22, 2019
Case Laws Income Tax HC
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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