https://www.taxtmi.com/caselaws?id=261971 The Tribunal partly allowed the assessee's appeal, confirming the method of spreading the contributions over five years. The Revenue's appeal, seeking to tax the entire contributions in the year of receipt, was dismissed. The enhancement of income by the CIT(A) was upheld, ensuring correct inclusion of deferred income from previous years in the current year's taxable income. en-us Fri, 24 Jul 2015 00:00:00 +0530 Mon, 09 Nov 2015 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261971 The Tribunal partly allowed the assessee's appeal, confirming the method of spreading the contributions over five years. The Revenue's appeal, seeking to tax the entire contributions in the year of receipt, was dismissed. The enhancement of income by the CIT(A) was upheld, ensuring correct inclusion of deferred income from previous years in the current year's taxable income. Case-Laws Income Tax Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261971