Gujarat H.C : Whether, on the facts and in the circumstances of the case, the amount of Rs. 66,066 received by the assessee-firm during the S.Y. 2027 (previous year relevant to asst. yr. 1972-73) is includible in the assessment for the asst. yr. 1973-74 ?
High Court Of Gujarat CIT vs. Motilal C. Patel & Co. Section 5(1)(a) Asst. Year 1973-74 R.C. Mankad & S.B. […]