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    Case ID :
    Income Tax

    Addition of Interest accrued but not due – accrual of income - b...

    Debate on Tax Law: Should Interest Accrued But Not Due Be Recognized as Income? Legal Basis Questioned.

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    Income TaxNovember 28, 2013Case LawsAT

    Addition of Interest accrued but not due – accrual of income - broken periods - The contention that interest accrues for broken periods between two consecutive dates stipulated in the agreement/instrument for payment of interest is without any basis in law - AT

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