Mercantile system, no bill raised, work completed.-Taxability

[rajul5234]

Guj. H C . Tax apeal 1798/ 06. Dt. 22.12.14. Amarshiv construction.

No bill raised by sub-contractor, though work completed. Right to receive does not arise . No accrual of income as assessee also in turn did not forward any bill to Government from whom contract was obtained.

R K Patel