Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Accrual of income - addition on account of accrued interest on NPA account as income - the assessee had adequately established that the interest received during the year as pertained to interest of those years when the assessee was accounting for the interest on accrual basis - No additions - AT
Accrual of income - addition on account of accrued interest on NPA account as income - the assessee had adequately established that the interest received during the year as pertained to interest of those years when the assessee was accounting for the interest on accrual basis - No additions - AT
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