https://www.taxtmi.com/highlights?id=43233 Accrual of income - accounting treatment in respect of prepaid cards - there must be the “right to receive the income on a particular date, so as to bring about a creditor and debtor relationship on the relevant date” -a right to receive a particular sum under the agreement would not be sufficient unless the right accrued by rendering of services en-us Tue, 11 Dec 2018 09:34:19 +0530 Tue, 11 Dec 2018 09:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43233 Accrual of income - accounting treatment in respect of prepaid cards - there must be the “right to receive the income on a particular date, so as to bring about a creditor and debtor relationship on the relevant date” -a right to receive a particular sum under the agreement would not be sufficient unless the right accrued by rendering of services Highlights Income Tax Tue, 11 Dec 2018 09:34:19 +0530 https://www.taxtmi.com/highlights?id=43233