There is no deeming fiction u/s 28(va) to tax amount on receipt basis – ITAT
May 11, 2019
Income Tax, ITAT
There is no deeming fiction u/s 28(va) to tax amount on receipt basis where sum accrued earlier following mercantile system of accounting ABCAUS Case Law Citation: ABCAUS 2918 (2019) (05) ITAT Important Case Laws Cited/relied upon by the parties The Morvi Industries Pvt. Ltd. v. CIT (82 ITR …