Case Law Details
Case Name : Delhi Chartered Accountants Society(Regd.) Vs Union of India And Ors. (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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The question before us is what would be the rate of tax where (a) the service is provided by the chartered accountants prior to 01.04.2012; (b) the invoice is issued by the chartered accountants prior to 01.04.2012 but (c) the payment is received after 01.04.2012.
In the present case there is no dispute that all the services were rendered before 01.04.2012 and even the invoices were raised before that date and it was only that the payment was received after the said date. In such a case, according to the petitioner, Rule 4(a)(
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