https://www.taxtmi.com/caselaws?id=27218 A claim made without legal entitlement did not become taxable income merely because bills were submitted and later retrenched. The Tribunal treated the amount as neither arising nor accruing in the relevant year, so it was not includible in assessable income. The High Court agreed that later accounting treatment in a subsequent year did not convert a non-accrued amount into income, and therefore no referable question of law arose. The application for reference was rejected. en-us Thu, 16 Feb 1984 00:00:00 +0530 Thu, 11 Feb 2010 15:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27218 A claim made without legal entitlement did not become taxable income merely because bills were submitted and later retrenched. The Tribunal treated the amount as neither arising nor accruing in the relevant year, so it was not includible in assessable income. The High Court agreed that later accounting treatment in a subsequent year did not convert a non-accrued amount into income, and therefore no referable question of law arose. The application for reference was rejected. Case-Laws Income Tax Thu, 16 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27218