https://www.taxtmi.com/caselaws?id=19544 The reference was disposed of without an opinion on the merits because the framed question did not arise once the Tribunal found that the assessee kept accounts on cash basis and that the interest was actually received in the relevant accounting year. On that factual basis, the court treated the reference as unnecessary for decision and declined to answer the question referred. en-us Sat, 17 Dec 1994 00:00:00 +0530 Fri, 06 Nov 2009 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19544 The reference was disposed of without an opinion on the merits because the framed question did not arise once the Tribunal found that the assessee kept accounts on cash basis and that the interest was actually received in the relevant accounting year. On that factual basis, the court treated the reference as unnecessary for decision and declined to answer the question referred. Case-Laws Income Tax Sat, 17 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19544