https://www.taxtmi.com/highlights?id=46022 Accrual of income - effect of addendum of agreement - merely because in the original agreement, the parties had agreed to a higher sum by way of sale consideration, such amount cannot be stated to have accrued to the assessee, ignoring later developments reducing consideration due to slum in the business - income accrued based on revised terms. en-us Mon, 22 Apr 2019 09:40:39 +0530 Mon, 22 Apr 2019 09:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46022 Accrual of income - effect of addendum of agreement - merely because in the original agreement, the parties had agreed to a higher sum by way of sale consideration, such amount cannot be stated to have accrued to the assessee, ignoring later developments reducing consideration due to slum in the business - income accrued based on revised terms. Highlights Income Tax Mon, 22 Apr 2019 09:40:39 +0530 https://www.taxtmi.com/highlights?id=46022