ICAI Guidance Note on Accrual basis of accounting 2021. The importance of Accrual basis of accounting assumes importance as one…
TDS deposited before filing ITR is allowable u/s 43B despite assessee following cash method of accounting ABCAUS Case Law Citation:ABCAUS…
TDS payable as at year end is allowable expenditure in cash basis of accounting. it can not be said that…
TDS credit on conflict of cash and accrual accounting. ITAT following High Court allowed proportionate TDS when TDS only was…