https://www.taxtmi.com/caselaws?id=66166 The Tribunal held that the sum of Rs. 61,945 did not accrue to the assessee during the relevant assessment year. The payment received in 1993 was deemed an erroneous payment or advance, as the prescribed procedure for distribution of consultancy fees was not followed until 1997. The Commissioner of Income-tax (Appeals) correctly upheld the assessee's claim, leading to the dismissal of the Revenue's appeal. en-us Mon, 24 Dec 2001 00:00:00 +0530 Mon, 21 Feb 2011 18:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66166 The Tribunal held that the sum of Rs. 61,945 did not accrue to the assessee during the relevant assessment year. The payment received in 1993 was deemed an erroneous payment or advance, as the prescribed procedure for distribution of consultancy fees was not followed until 1997. The Commissioner of Income-tax (Appeals) correctly upheld the assessee's claim, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Mon, 24 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66166