https://www.taxtmi.com/caselaws?id=186327 The Appellate Tribunal correctly held that no income accrued to the assessee from the transfer of marketing rights as no receipts were received during the relevant accounting period. The Tribunal emphasized that the agreement was not in effect during the year under consideration, leading to the dismissal of the appeal. Additionally, the Tribunal's decision to delete the disallowance was justified as no income accrued to the assessee based on the timing of the agreement coming into operation. en-us Mon, 14 Nov 2005 00:00:00 +0530 Wed, 14 Sep 2016 16:23:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186327 The Appellate Tribunal correctly held that no income accrued to the assessee from the transfer of marketing rights as no receipts were received during the relevant accounting period. The Tribunal emphasized that the agreement was not in effect during the year under consideration, leading to the dismissal of the appeal. Additionally, the Tribunal's decision to delete the disallowance was justified as no income accrued to the assessee based on the timing of the agreement coming into operation. Case-Laws Income Tax Mon, 14 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186327