TMI BlogAccrual of income in current AY - duty drawback and service tax refund - the income would be receivable...Accrual of income in current AY - duty drawback and service tax refund - the income would be receivable only when the income accrues to the assessee and income would accrue to the assessee only when the assessee gets such a right to receive the income. The assessee would get a right to receive only when it is sanctioned to the assessee by the custom authorities and not when the assessee makes a claim of the same. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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