https://www.taxtmi.com/caselaws?id=60063 The Tribunal held that the amount of Rs. 9,08,787 did not accrue to the assessee during the relevant year and therefore cannot be taxed. The balance amount of Rs. 1,47,990 should be taxed in the year of receipt, with provisions for write-off if not recovered. The assessee was granted a relief of Rs. 7,60,797. en-us Thu, 28 Nov 1991 00:00:00 +0530 Mon, 03 Jan 2011 15:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60063 The Tribunal held that the amount of Rs. 9,08,787 did not accrue to the assessee during the relevant year and therefore cannot be taxed. The balance amount of Rs. 1,47,990 should be taxed in the year of receipt, with provisions for write-off if not recovered. The assessee was granted a relief of Rs. 7,60,797. Case-Laws Income Tax Thu, 28 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60063