Accrual of income - advance billings - postponement of revenue ...

Income Tax

September 12, 2019

Accrual of income - advance billings - postponement of revenue on a hypothetical basis could not be considered a valid reason for change of method of accounting - The assessee had no right to postpone the revenue on uncertain grounds - Additions confirmed - AT

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Accrual of income - advance billings - postponement of revenue ...

Income Tax

September 12, 2019

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