https://www.taxtmi.com/caselaws?id=329087 The Tribunal allowed the assessee's appeal, deleting the addition of Rs. 16,19,80,000 to the income. The Tribunal emphasized the uniform tax rate and ruled that the year of accrual of income versus the year of taxability makes no difference when the tax rate remains the same, citing relevant case law. en-us Fri, 29 Apr 2016 00:00:00 +0530 Wed, 22 Jun 2016 09:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329087 The Tribunal allowed the assessee's appeal, deleting the addition of Rs. 16,19,80,000 to the income. The Tribunal emphasized the uniform tax rate and ruled that the year of accrual of income versus the year of taxability makes no difference when the tax rate remains the same, citing relevant case law. Case-Laws Income Tax Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329087