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    Income Tax

    Disallowance of advance billing - accrual of income on...

    Advance Billing Disallowed in Income Tax: Distinguishing Advance Payments from Accrued Income Affects Tax Timing and Recognition.

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    Income TaxNovember 8, 2013Case LawsAT

    Disallowance of advance billing - accrual of income on progressive billing - The amount due to the customers as shown by the assessee thus was nothing but receipt of advance before accrual of income - AT

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