Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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HC analyzed income accrual under mercantile accounting system, addressing electricity charge recoveries. The tribunal found that the assessee had correctly adjusted receivables from the state electricity board across multiple assessment years without double taxation. The tribunal determined that adding the disputed amount would constitute duplicate taxation, as the income was already recognized in subsequent years consistent with Supreme Court directives. Consequently, the tribunal granted relief to the assessee, concluding no substantial legal question existed in the appeal.
HC analyzed income accrual under mercantile accounting system, addressing electricity charge recoveries. The tribunal found that the assessee had correctly adjusted receivables from the state electricity board across multiple assessment years without double taxation. The tribunal determined that adding the disputed amount would constitute duplicate taxation, as the income was already recognized in subsequent years consistent with Supreme Court directives. Consequently, the tribunal granted relief to the assessee, concluding no substantial legal question existed in the appeal.
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