https://www.taxtmi.com/caselaws?id=20416 The High Court upheld the Incometax Appellate Tribunal's decision to delete the sum of Rs. 1,92,232 received by the assessee during the relevant assessment year. The Court agreed with the Tribunal that the amount had already been accounted for in the bills for the earlier years, based on evidence that the payment was for transportation services provided in a specified period and reflected in the assessee's accounts. Therefore, the Court ruled in favor of the assessee, affirming the Tribunal's deletion of the sum as income for the assessment year 1983-84. en-us Tue, 06 Jul 1993 00:00:00 +0530 Fri, 13 Nov 2009 17:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20416 The High Court upheld the Incometax Appellate Tribunal's decision to delete the sum of Rs. 1,92,232 received by the assessee during the relevant assessment year. The Court agreed with the Tribunal that the amount had already been accounted for in the bills for the earlier years, based on evidence that the payment was for transportation services provided in a specified period and reflected in the assessee's accounts. Therefore, the Court ruled in favor of the assessee, affirming the Tribunal's deletion of the sum as income for the assessment year 1983-84. Case-Laws Income Tax Tue, 06 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20416