https://www.taxtmi.com/highlights?id=50072 Accrual of interest income - By merely filing appeal by the assessee before the Hon’ble Delhi High Court, it cannot be said that interest was not accrued to the assessee. The onus was on the assessee to establish that loan was unrecoverable during the year under consideration and no such evidences having been filed. en-us Wed, 06 Nov 2019 12:17:33 +0530 Wed, 06 Nov 2019 12:17:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50072 Accrual of interest income - By merely filing appeal by the assessee before the Hon’ble Delhi High Court, it cannot be said that interest was not accrued to the assessee. The onus was on the assessee to establish that loan was unrecoverable during the year under consideration and no such evidences having been filed. Highlights Income Tax Wed, 06 Nov 2019 12:17:33 +0530 https://www.taxtmi.com/highlights?id=50072