CASE LAW

"Accrued interest which was receivable by the assessee only after the end of the previous year cannot be assessed to tax in the current year even though the assessee is following mercantile system of accounting".

 Thanks Mohit, but i want full text of judgement.

itatonline.org.

Regd

Lovenish Bansal

Sorry, couldn't find complete text.

Try following site

www.judis.nic.in