Commissioner Can't Alter Assessee's Income Assessment Based on Supplementary Agreements or Delay Claims.

Method of Assessment – Once the assessee recognised the income in accordance with the supplementary agreements, the CIT(A) cannot substitute his assessment to say that the assessee has postponed the tax liability - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X