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As per AS -19 Advance for lease should be recognized proportionately over the period of lease
Case Law Details
- Case Name
- The Commissioner of Income Tax-7 Vs M/s. Reliance Communication Infrastructure Ltd. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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HIGH COURT OF BOMBAY
Commissioner of Income-tax
versus
Reliance Communication Infrastructure Ltd.
IT Appeal No. 4727 of 2010
October 22, 2012
JUDGMENT
M.S. Sanklecha, J.
This appeal by the revenue under Section 260A of the Income Tax Act (“the Act”) challenges the order dated 21/8/1989 passed by the Income Tax Appellate Tribunal (“the Tribunal”) relating to the assessment year 2004-05.
2. Being aggrieved the appellant revenue has formulated the following questions of law for the consideration of this Court:
(a) Whether on the facts and in the circumstances of the case...
