Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1044 - HC - Income TaxAccrual of income - Revenue declaration in respect of expired pre-paid cards - Rendering of Services - Income recognition - HELD THAT:- Assessee has no objection to this Court reiterating, as in para 20 of the above order in Shyam Telelink Ltd. [2018 (12) TMI 585 - DELHI HIGH COURT] that while passing the appeal effect order the AO would ensure that the “the unutilised talk time has been accounted for and included in the receipt of the year in which the amount had lapsed and has forgone. While reiterating the above direction for the AY in question i.e. 2010- 2011, this Court also directs the AO to verify whether the Assessee has declared “the revenue in respect of the expired pre-paid cards or not”.
|