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Date of submission of claim recognised on accrual of cash incentive: Punjab & Haryana HC
Case Law Details
- Case Name
- CIT Vs Punjab Bone Mills (Punjab and Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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CIT Vs Punjab Bone Mills (Punjab and Haryana High Court)
Punjab and Haryana High Court held that date of submission of claim would be recognized on accrual of cash incentive and not from date of submission or receipt of cash incentive.
Facts- Question raised vide the present petition is that whether on the facts and in the circumstances of the case, the ITAT is right in law in holding that cash incentive accrues to the assessee on the date when the application for claim is made to the Competent Authority?
Conclusion- Held that it is apparent that while on facts, it would be for the concerned o...
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