https://www.taxtmi.com/highlights?id=16761 Addition on account of Suspense Account Treating it as income u/s 28(iv) - Income u/s 28(iv) on account of benefit can be assessed to tax only on receipt basis - the addition made by the A.O. u/s 28(iv) of the Act on account of suspense account balance pertaining to the earlier year is not sustainable - AT en-us Mon, 13 Jan 2014 10:28:00 +0530 Mon, 13 Jan 2014 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=16761 Addition on account of Suspense Account Treating it as income u/s 28(iv) - Income u/s 28(iv) on account of benefit can be assessed to tax only on receipt basis - the addition made by the A.O. u/s 28(iv) of the Act on account of suspense account balance pertaining to the earlier year is not sustainable - AT Highlights Income Tax Mon, 13 Jan 2014 10:28:00 +0530 https://www.taxtmi.com/highlights?id=16761