Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
On the facts and in the circumstances of the case and in law, the Ld. CIT (A) erred in deleting the addition of Rs.78,84,241/- being the excess amount of unexpired service contracts holding that since the service contract is spread over 2 accounting years the receipts, actually received during the year, also should be taxed in 2 accounting years despite the fact the assessee is following mercantile system of accounting
Citation :
Central Circle 29, Room No.411,4th Floor, Aayakar Bhavan,M.K. Road,Mumbai -400 020 .....…. Appellant Vs M/s. Pest Control (I) Pvt. Ltd.,5th Floor, Jagdamba House,Peru Baug, Goregaon East, Mumbai -400 062 .....… Respondent
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