Accrual of Income - entitlement to make duty free imports of raw materials obtained by the assessee...

Accrual of Income - entitlement to make duty free imports of raw materials obtained by the assessee through advance licences and duty entitlement pass book issued against export obligations is an income of year in which the import is made - SC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X