https://www.taxtmi.com/highlights?id=23965 Accrual of income - it cannot be said that income has actually accrued to the assessee in one year even though it might have received it in one year. Mere receipt does not ensure accrual unless an equivalent part of the agreed services by the receiver is rendered. - AT en-us Wed, 29 Jul 2015 07:57:07 +0530 Wed, 29 Jul 2015 07:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23965 Accrual of income - it cannot be said that income has actually accrued to the assessee in one year even though it might have received it in one year. Mere receipt does not ensure accrual unless an equivalent part of the agreed services by the receiver is rendered. - AT Highlights Income Tax Wed, 29 Jul 2015 07:57:07 +0530 https://www.taxtmi.com/highlights?id=23965