Held that the assessee had recognised most of the income received from the foreign nationals as its income in subsequent assessment years, the assessee’s accounts could not be said to be true and correct. Matter remanded for verification. (AY.2017-18)
ACIT v. Kiran Infertility Centre P. Ltd. (2024)114 ITR 255 (Hyd)(Trib)
S. 145 : Method of accounting-Accrual of income-Running Fertility Clinic offering surrogacy services-Advances from Foreign Nationals subsisting for repayment-Matter remanded for verification.[S. 4, 5]
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