https://www.taxtmi.com/caselaws?id=69959 The Tribunal held that salary income should align with the financial year in the absence of maintained accounts, dismissing the appeals. However, the Judicial Member and Third Member allowed the appeals, considering the statement filed and salary certificate as sufficient "accounts." The original assessments for 1976-77 and 1977-78 were upheld, and 1978-79 was to be recomputed based on the company's accounting year, recognizing it as the previous year for salary income. en-us Thu, 10 May 1984 00:00:00 +0530 Wed, 13 Apr 2011 11:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69959 The Tribunal held that salary income should align with the financial year in the absence of maintained accounts, dismissing the appeals. However, the Judicial Member and Third Member allowed the appeals, considering the statement filed and salary certificate as sufficient "accounts." The original assessments for 1976-77 and 1977-78 were upheld, and 1978-79 was to be recomputed based on the company's accounting year, recognizing it as the previous year for salary income. Case-Laws Income Tax Thu, 10 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69959