https://www.taxtmi.com/caselaws?id=304808 The Tribunal allowed the appeal, setting aside the Commissioner's order and directing the AO to delete the addition made for subscription fees received in advance as income for the relevant assessment year. The Tribunal emphasized that only accrued income for the year should be treated as income, rejecting the treatment of the entire amount as income for the year. The judgment was pronounced on October 17, 2018, in Chennai. en-us Wed, 17 Oct 2018 00:00:00 +0530 Fri, 28 Oct 2022 14:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304808 The Tribunal allowed the appeal, setting aside the Commissioner's order and directing the AO to delete the addition made for subscription fees received in advance as income for the relevant assessment year. The Tribunal emphasized that only accrued income for the year should be treated as income, rejecting the treatment of the entire amount as income for the year. The judgment was pronounced on October 17, 2018, in Chennai. Case-Laws Income Tax Wed, 17 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304808