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2019 (7) TMI 1278 - GUJARAT HIGH COURTAddition on account of dividend income received - Accrual of income - Tribunal recorded finding of facts that dividend was received in the FY 2012-13 in the bank on 16.10.2012 i.e no dividend income was not received in the year ending 31.3.2012 and further assessee has declared the dividend income in the assessment year 2013-14 amounting to ₹ 15,29,220.00 which was duly accepted by the Revenue - HELD THAT:- In view of the findings of fact with regard to receiving of the dividend, we do not find any error, not to speak of any error of law, in the impugned order. - this Appeal fails and is hereby dismissed.
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