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 - Income from advance license benefit - income does not accrue in the year of export but in the year in which the imports are made - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
