https://www.taxtmi.com/caselaws?id=216420 The Tribunal allowed the appeal of the assessee, deleting all additions and disallowances made by the Assessing Officer and upheld by the CIT(A) under various sections of the Income Tax Act. The Tribunal held that the provisions invoked by the AO were not applicable as no income had accrued or been received by the assessee during the relevant assessment year, leading to the removal of the contested amounts from the assessee's income. en-us Fri, 20 Jul 2012 00:00:00 +0530 Thu, 06 Sep 2012 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216420 The Tribunal allowed the appeal of the assessee, deleting all additions and disallowances made by the Assessing Officer and upheld by the CIT(A) under various sections of the Income Tax Act. The Tribunal held that the provisions invoked by the AO were not applicable as no income had accrued or been received by the assessee during the relevant assessment year, leading to the removal of the contested amounts from the assessee's income. Case-Laws Income Tax Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216420