https://www.taxtmi.com/caselaws?id=23361 The court upheld the Commissioner's order regarding the inclusion of interest income in the assessment of a Hindu undivided family for the year 1976-77, citing the principles of real income theory. The court rejected the petitioner's claim of a change in accounting method and found the evidence presented insufficient to prove that the interest income had not accrued. As there was no apparent error of law in the Commissioner's decision, the court dismissed the petition without awarding costs. en-us Fri, 30 Mar 1990 00:00:00 +0530 Fri, 18 Dec 2009 16:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23361 The court upheld the Commissioner's order regarding the inclusion of interest income in the assessment of a Hindu undivided family for the year 1976-77, citing the principles of real income theory. The court rejected the petitioner's claim of a change in accounting method and found the evidence presented insufficient to prove that the interest income had not accrued. As there was no apparent error of law in the Commissioner's decision, the court dismissed the petition without awarding costs. Case-Laws Income Tax Fri, 30 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23361