Unutilized talk time on sale of prepaid cards not accrue as income in the year of sale
December 27, 2018
High Courts, Income Tax
Amount received on sale of prepaid cards to the extent of unutilized talk time did not accrue as income in the year of sale-High Court ABCAUS Case Law Citation: ABCAUS 2684 (2018) (12) HC Important Case Laws Cited/relied upon: Commissioner of Income-Tax Vs. Dinesh Kumar Goel 331 ITR …