https://www.taxtmi.com/caselaws?id=421833 The Tribunal allowed the appeals of the assessee regarding the treatment of Special Additional Duty (SAD) receipts as income, subject to verification by the Assessing Officer. The Tribunal emphasized that income should be taxed when it accrues, aligning with the principles set by the Supreme Court. The orders for the assessment years 2015-16 and 2016-17 were pronounced on 6th April 2022 in Chennai. en-us Wed, 06 Apr 2022 00:00:00 +0530 Tue, 03 May 2022 08:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421833 The Tribunal allowed the appeals of the assessee regarding the treatment of Special Additional Duty (SAD) receipts as income, subject to verification by the Assessing Officer. The Tribunal emphasized that income should be taxed when it accrues, aligning with the principles set by the Supreme Court. The orders for the assessment years 2015-16 and 2016-17 were pronounced on 6th April 2022 in Chennai. Case-Laws Income Tax Wed, 06 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421833