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Income Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Scope of term total income u/s 5(2)(b) – question of fact or law ...


Is "Total Income" in Section 5(2)(b) a Legal or Factual Question? Consistent Cash Accounting May Decide.

September 26, 2014

Case Laws     Income Tax     HC

Scope of term total income u/s 5(2)(b) – question of fact or law - If, it was cash system of accounting and it was the consistent method followed and not objected to, then, the question referred cannot be termed as question of law - HC

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