https://www.taxtmi.com/caselaws?id=14743 The court ruled in favor of the Revenue, holding that the advance amounts received by the assessee should be considered as income and brought to tax. The court rejected the assessee's arguments regarding the timing of income accrual and past practices accepted by the Department, ultimately deciding against the assessee. en-us Fri, 24 Mar 2000 00:00:00 +0530 Sat, 18 Jul 2009 13:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14743 The court ruled in favor of the Revenue, holding that the advance amounts received by the assessee should be considered as income and brought to tax. The court rejected the assessee's arguments regarding the timing of income accrual and past practices accepted by the Department, ultimately deciding against the assessee. Case-Laws Income Tax Fri, 24 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14743