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        Case ID :
        Income Tax

        Accrual of income - life time consultancy fee - deferment of...

        Appellant defers lifetime consultancy fees until received, supported by balance sheet, profit and loss account, Form 3CD.

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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.
                                Accrual of income - life time consultancy fee - deferment of revenue - The appellant has accounted the said advances as and when realized. The same are accounted in the years of realization. Sufficient proof in the name of balance sheet and P & L account and Form 3CD to support the case of the appellant - AT
                                Note: It is a system-generated summary and is for quick reference only.
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