Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2002 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (9) TMI 864 - AT - Income TaxExtract: .......d by the assessee on the basis of receipt till the realization of the said amount has become ascertained. The bona fide of the assessee, therefore, cannot be doubted. In view of the court cases discussed above and keeping in view the facts of this case, we decide this issue in favour of the assessee. 17. In the result, the appeal is partly allowed.
|