Accrual of income - after defect liability period or contract ...
Income Accrues Post-Defect Liability Period; Only After Contract Completes Without Defects Does Right to Amount Arise.
March 30, 2019
Case Laws Income Tax HC
Accrual of income - after defect liability period or contract completion date - if assessee's right to such amount would depend on there being no defects arising in the subsequent period then accrual occurs only on completion of the retention period (defect liability period)
View Source