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    Income Tax

    Accrual of income - Advances received from various producers -...

    Advances from Producers Not Assessable Income if Returned Due to Non-Materialization of Assignments.

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    Income TaxNovember 7, 2015Case LawsAT

    Accrual of income - Advances received from various producers - whether assessable as income for the respective assessment years or not? - When the assessee has returned these amounts in the subsequent years as the proposed assignment were not materialised then it would not be proper and appropriate to treat these amounts as income of the assessee - AT

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