https://www.taxtmi.com/caselaws?id=282317 The High Court held that the assessee cannot unilaterally switch accounting systems without mutual consent. The Court ruled in favor of the Revenue, upholding the inclusion of interest income based on the mercantile system. en-us Tue, 09 Sep 1997 00:00:00 +0530 Fri, 02 Aug 2019 14:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282317 The High Court held that the assessee cannot unilaterally switch accounting systems without mutual consent. The Court ruled in favor of the Revenue, upholding the inclusion of interest income based on the mercantile system. Case-Laws Income Tax Tue, 09 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282317