https://www.taxtmi.com/highlights?id=20559 Liability to pay tax on surcharge levied for delayed payment -where the income can be said not to have resulted at all, there is obviously neither accrual nor receipt of income, even though an entry to that effect might, in certain circumstances, have been made in the books of account - HC en-us Mon, 03 Nov 2014 08:31:29 +0530 Mon, 03 Nov 2014 08:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20559 Liability to pay tax on surcharge levied for delayed payment -where the income can be said not to have resulted at all, there is obviously neither accrual nor receipt of income, even though an entry to that effect might, in certain circumstances, have been made in the books of account - HC Highlights Income Tax Mon, 03 Nov 2014 08:31:29 +0530 https://www.taxtmi.com/highlights?id=20559