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Income Tax | Professional Income Accrues Only When Right to Receive Crystallises: ITAT Mumbai

29 Sept 2026 · 29 Sept 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Mumbai deletes ₹1.05 crore addition as no services were rendered or enforceable right to income arose before year-end. The post Professional Income Accrues Only When Right to Receive Crystallises: ITAT Mumbai appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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