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2017 (1) TMI 634 - SUPREME COURT

2017 (1) TMI 634 - SUPREME COURT - TMI - Accrual of income - Selection of year of assessment - tds liability - Cash system of accounting - Held that:- As the petitioners prays to withdraw the special leave petitions and states that the petitioner had paid some tax in the subsequent years which now should become refundable and he would be moving an appropriate application for refund thereof. If permissible in law, the petitioner can do so. - Insofar as this Court is concerned, nothing is obse .....

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