TMI BlogAccrual of interest - receivable or not actually received - unless and until an assessee shows that a...Accrual of interest - receivable or not actually received - unless and until an assessee shows that a loan or advance had become a non-performing asset, there can be no question of applying the norms set out for such non-performing asset. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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