Dismissing the appeal of the Revenue the Tribunal held that though the tuition fees for the last quarter received, the services were rendered in next financial year, the income will be taxable in the year in which the service was rendered. Followed CIT v. Dinesh Kumar Goel (2011) 331 ITR 10 (Delhi)(HC) (AY. 2012-13 to 2016-17)
Dy. CIT v. Hyderabad Educational Institutions (P) Ltd (2022) 218 TTJ 487 (Hyd)(Trib)
S. 5 : Scope of total income-Accrual of income-Receipt of tuition fees-Services rendered next year-Income taxable in the year in which the service was rendered. [S. 4,5(1)(b), 145]