Case Law Details
Case Name : Kavithalayaa Productions (P) Ltd. Vs ACIT (ITAT Chennai)
Appeal Number : ITA No. 58/Chny/2020
Date of Judgement/Order : 23/11/2022
Related Assessment Year : 2008-09
Courts :
All ITAT ITAT Chennai
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Kavithalayaa Productions (P) Ltd. Vs ACIT (ITAT Chennai)
ITAT held that if advances received by the assessee from customers on which TDS Credits has been claimed, has been offered as income of subsequent financial years, then the same needs to be recognized as income as and when
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