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Income Tax

Accrual of income - Method of accounting - when the services are...

Revenue Should Be Recognized Proportionally for Partially Rendered Services; Membership Fees Can Be Distributed Over Time.

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Income TaxNovember 10, 2017Case LawsHC

Accrual of income - Method of accounting - when the services are rendered partially, revenue is to be shown proportionate to the degree of completion of the service and therefore the assessee was justified in spreading over the amount of membership fee and expenses - HC

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