Co-operative credit society deduction on bank deposit interest upheld where funds were business funds and income remained attributable to member credi...
Disallowance of advance billing - accrual of income on progressive billing - The amount due to the customers as shown by the assessee thus was nothing but receipt of advance before accrual of income - AT
Disallowance of advance billing - accrual of income on progressive billing - The amount due to the customers as shown by the assessee thus was nothing but receipt of advance before accrual of income - AT
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