Delhi H.C : fee received at the time of admission of the students is an “advance” and no “income” accrued to the assessee .

High Court Of Delhi CIT Vs. Dinesh Kumar Goel Assessment Year : 1997-98 Section : 5 A.K. Sikri And Suresh Kait, JJ. ITA Nos : 514 Of 2006, 439 And 980 Of 2007, 14, 1093, 1099, 1142 And 1204 Of 2008, 409 And 627 F 2009, 193, 598 And 1153 Of 2010 October 29, 2010…

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