| CMV01199000 | Section 5 - Accrual or Arisal as Basis of Charge : Clause (b) of Section 5(1)/(2) Contd. - Accrual of Income - Decretal amount received against bank guarantee |
| CMV01198900 | Section 5 - Accrual or Arisal as Basis of Charge : Clause (b) of Section 5(1)/(2) Contd. - Accrual of Income - Anticipated profit though no sale |
| CMV01198800 | Section 5 - Accrual or Arisal as Basis of Charge : Clause (b) of Section 5(1)/(2) Contd. - Accrual of Income - Interest on amount advanced where recovery of even principal doubtful |
| CMV01198700 | Section 5 - Accrual or Arisal as Basis of Charge : Clause (b) of Section 5(1)/(2) Contd. - Accrual of Income - Income of non-resident airline company |
| CMV01198600 | Section 5 - Accrual or Arisal as Basis of Charge : Clause (b) of Section 5(1)/(2) Contd. - Accrual of Income - Interest on debt |
| CMV01198500 | Section 5 - Accrual or Arisal as Basis of Charge : Clause (b) of Section 5(1)/(2) Contd. - Accrual of Income - Advance fee vis-a-vis unexecuted packages |
| CMV01198401 | Section 5 - Accrual or Arisal as Basis of Charge : Clause (b) of Section 5(1)/(2) Contd. - Accrual of Income - Liability to Income Tax in India for a Non-Resident Seafarer Receiving Remuneration in NRE (Non Resident External) Account Maintained with an Indian Bank |
| CMV01198400 | Section 5 - Accrual or Arisal as Basis of Charge : Clause (b) of Section 5(1)/(2) Contd. - Accrual of Income - Accrual of administrative and supervision charges in case of loan transaction |
| CMV01198300 | Section 5 - Accrual or Arisal as Basis of Charge : Clause (b) of Section 5(1)/(2) Contd. - Accrual of Income - Interest on fixed deposits with bank in London vis-a-vis gain on foreign exchange fluctuation rate |
| CMV01198200 | Section 5 - Accrual or Arisal as Basis of Charge : Clause (b) of Section 5(1)/(2) Contd. - Accrual of Income - Interest on deferred sale consideration and unpaid purchase price |