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Section 5 - Accrual or Arisal as Basis of Charge : Clause (b) of Section 5(1)/(2) Contd. - Accrual or Arisal of Compensation and Interest on Compensation and on an Enhanced Compensation : Clause (b) of Section 5(1)/(2) - Relevance of accounting system while determining accrual of interest
Section 5 - Accrual or Arisal as Basis of Charge : Clause (b) of Section 5(1)/(2) Contd. - Accrual or Arisal of Compensation and Interest on Compensation and on an Enhanced Compensation : Clause (b) of Section 5(1)/(2) - Accrual of interest on compensation in the year of receipt only
Section 5 - Accrual or Arisal as Basis of Charge : Clause (b) of Section 5(1)/(2) Contd. - Accrual or Arisal of Compensation and Interest on Compensation and on an Enhanced Compensation : Clause (b) of Section 5(1)/(2) - Accrual of interest on compensation directed to be spread over
Section 5 - Accrual or Arisal as Basis of Charge : Clause (b) of Section 5(1)/(2) Contd. - Accrual or Arisal of Compensation and Interest on Compensation and on an Enhanced Compensation : Clause (b) of Section 5(1)/(2) - Interest on compensation and enhanced compensation Controversy as to
Section 5 - Accrual or Arisal as Basis of Charge : Clause (b) of Section 5(1)/(2) Contd. - Accrual or Arisal of Compensation and Interest on Compensation and on an Enhanced Compensation : Clause (b) of Section 5(1)/(2) - Accrual of interest on compensation awarded on acquisition of land
Section 5 - Accrual or Arisal as Basis of Charge : Clause (b) of Section 5(1)/(2) Contd. - Accrual or Arisal of Compensation and Interest on Compensation and on an Enhanced Compensation : Clause (b) of Section 5(1)/(2) - Accrual of compensation
Section 5 - Accrual or Arisal as Basis of Charge : Clause (b) of Section 5(1)/(2) Contd. - Accrual or Arisal of Interest Income : Clause (b) of Sections 5(1)/(2) - Notional interest on interest-free loans to sister concerns
Section 5 - Accrual or Arisal as Basis of Charge : Clause (b) of Section 5(1)/(2) Contd. - Accrual or Arisal of Interest Income : Clause (b) of Sections 5(1)/(2) - Interest on loan advanced where debtor company became sick and referred to BIFR
Section 5 - Accrual or Arisal as Basis of Charge : Clause (b) of Section 5(1)/(2) Contd. - Accrual or Arisal of Interest Income : Clause (b) of Sections 5(1)/(2) - Filing of suit of recovery Effect on accrual of interest
Section 5 - Accrual or Arisal as Basis of Charge : Clause (b) of Section 5(1)/(2) Contd. - Accrual or Arisal of Interest Income : Clause (b) of Sections 5(1)/(2) - Relevance of accounting system