COMMISSIONER OF INCOME-TAX versus MODI RUBBER LTD. (NO. 1) T.C — tax lawyers in Pindi bhohri

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COMMISSIONER OF INCOME-TAX versus MODI RUBBER LTD. (NO. 1) T.C. NO.55 OF 1995, DECIDED ON 16TH SEPTEMBER, 1997

Income accrual mercantile system of accounting that sells goods to the buyer is not paid to the buyer and is a commercial loan which increases the interest demand on the commercial loan, issues a debit note, and is similarly registered in the books. Debit notes are not honored by payee notes. The interest payment obligation was not accepted by the debtor.

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COMMISSIONER OF INCOME-TAX versus MODI RUBBER LTD. (NO. 1) T.C. NO.55 OF 1995, DECIDED ON 16TH SEPTEMBER, 1997

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