https://www.taxtmi.com/caselaws?id=64729 The Tribunal ruled in favor of the assessee, determining that the commission income accrued during the accounting period ending on 31st March 1977 and should be included in the total income for that year, excluding it from subsequent years. The claim of bad debt for the assessment year 1980-81 was disallowed due to insufficient evidence, while the inclusion of interest income was overturned, resulting in the deletion of Rs. 13,500 from the total income. en-us Mon, 22 Aug 1988 00:00:00 +0530 Wed, 09 Feb 2011 15:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64729 The Tribunal ruled in favor of the assessee, determining that the commission income accrued during the accounting period ending on 31st March 1977 and should be included in the total income for that year, excluding it from subsequent years. The claim of bad debt for the assessment year 1980-81 was disallowed due to insufficient evidence, while the inclusion of interest income was overturned, resulting in the deletion of Rs. 13,500 from the total income. Case-Laws Income Tax Mon, 22 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64729