https://www.taxtmi.com/caselaws?id=284957 Extra sugar-price receipts did not accrue in the relevant year because the amount remained subject to an interim judicial order and the assessee had no dominion over it, so the right to receive had not crystallised. Commission paid to Bharat Vyopari Mandal was deductible because the agreement and payments were genuine, the sole selling agent was justified, and services were actually rendered, with no material to disturb the factual findings. Interest paid for delayed provident fund remittance was not allowable as business expenditure because such statutory damages were treated as a penalty for breach of law. en-us Fri, 23 Oct 1992 00:00:00 +0530 Wed, 18 Dec 2019 18:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284957 Extra sugar-price receipts did not accrue in the relevant year because the amount remained subject to an interim judicial order and the assessee had no dominion over it, so the right to receive had not crystallised. Commission paid to Bharat Vyopari Mandal was deductible because the agreement and payments were genuine, the sole selling agent was justified, and services were actually rendered, with no material to disturb the factual findings. Interest paid for delayed provident fund remittance was not allowable as business expenditure because such statutory damages were treated as a penalty for breach of law. Case-Laws Income Tax Fri, 23 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284957