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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Gauhati High Court: Assessee wins on interest income from delayed compensation under cash system</h1> The High Court of Gauhati ruled in favor of the assessee regarding interest received on delayed compensation under the cash system of accounting. The ... Accrual Of Income, Cash System The High Court of Gauhati ruled in favor of the assessee regarding the interest received on delayed payment of compensation, following the cash system of accounting. The judgment referenced previous Supreme Court decisions and directed the transmission of the judgment to the Income-tax Appellate Tribunal. No costs were awarded in this case. (Case citation: 1996 (1) TMI 102 - Gauhati High Court)

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