https://www.taxtmi.com/highlights?id=43464 Accrual of income where issue has been referred to arbitration - there was no certainty of realization of the claim of the assessee - such amount of ₹ 26.10 crore did not have any right to receive acquired by the assessee and hence, cannot be held as income chargeable to tax in the hands of the assessee. en-us Sat, 22 Dec 2018 08:49:28 +0530 Sat, 22 Dec 2018 08:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43464 Accrual of income where issue has been referred to arbitration - there was no certainty of realization of the claim of the assessee - such amount of ₹ 26.10 crore did not have any right to receive acquired by the assessee and hence, cannot be held as income chargeable to tax in the hands of the assessee. Highlights Income Tax Sat, 22 Dec 2018 08:49:28 +0530 https://www.taxtmi.com/highlights?id=43464