Disputed Commission cannot be taxed unless received

Advertisement DCIT Vs. S.V.S Prop mart Pvt. Ltd. (ITAT Delhi) Assessing Officer has mentioned in the Assessment order about the submissions made by the assessee that the commission was not received by the assessee company on account of dispute with the said party. Since the commission income has not been settled and crystallized, the same has not accrued to the assessee company. The said contention of the assessee was not dealt with by the Assessing Officer. There was no finding given by the Assessing Officer that the amount was received by the assessee outside the books of account. This as...