https://www.taxtmi.com/caselaws?id=180960 The Tribunal allowed the assessee's appeal, setting aside the CIT(A)'s order on both issues. The Tribunal highlighted the lack of evidence for the cash component of brokerage income and recognized the proper accounting of the proforma bill in the subsequent year. en-us Wed, 23 Mar 2011 00:00:00 +0530 Tue, 05 Apr 2016 11:36:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180960 The Tribunal allowed the assessee's appeal, setting aside the CIT(A)'s order on both issues. The Tribunal highlighted the lack of evidence for the cash component of brokerage income and recognized the proper accounting of the proforma bill in the subsequent year. Case-Laws Income Tax Wed, 23 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180960