Taxation of Income Received for services contract spread over various years

IN THE ITAT DELHI BENCH ‘A’ Dr. Aman Khera v/s. Deputy Commissioner of Income-tax  IT APPEAL NO. 475 (DELHI) OF 2011 [ASSESSMENT YEAR 2006-07] MAY 4, 2012 ORDER Shamim Yahya, Accountant Member This appeal by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals) dated 24.11.2010 pertaining to assessment year 2006-07. 2. The grounds of appeal read as under:- “1.  That the lower authorities had erred on facts and under the law in assessing the entire amount of consultancy fees of Rs. 1,21,83,494/-, received from UG Hospital...