https://www.taxtmi.com/caselaws?id=19021 The High Court ruled in favor of the assessee, stating that the right to receive transport charges should be assessed in the year when the dispute was finally settled, not when the supplementary bill was prepared. The Tribunal emphasized that the mere filing of a claim does not automatically confer the right to receive the amount. Therefore, the supplementary bill amount was not considered as income for the assessment year 1978-79, as it was only included in the return when actually received. en-us Mon, 18 Jan 1993 00:00:00 +0530 Tue, 03 Nov 2009 13:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19021 The High Court ruled in favor of the assessee, stating that the right to receive transport charges should be assessed in the year when the dispute was finally settled, not when the supplementary bill was prepared. The Tribunal emphasized that the mere filing of a claim does not automatically confer the right to receive the amount. Therefore, the supplementary bill amount was not considered as income for the assessment year 1978-79, as it was only included in the return when actually received. Case-Laws Income Tax Mon, 18 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19021