Whether when the assessee is engaged in the travel business, income can be said to have accrued only after the customer boards for the cruise and departs or immediately after the ticket is booked?

Commissioner of Income Tax Vs Gautam R. Chadha

Delhi High Court

ITA No. 310/2009, 358/2011, 1115/2010

 Date of Decision: July 27, 2011

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