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Deferment of taxability of interest accrued on FDs not allowed if mercantile method is followed: HC

January 13, 2018[2018] 89 taxmann.com 128 (Kerala)/[2018] 400 ITR 577 (Kerala)/[2018] 300 CTR 260 (Kerala)
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IT : Where assessee was following mercantile system of accounting, interest accrued to it on fixed deposits was to be brought to tax in relevant year itself even though maturity period or expiry date did not fall in assessment year in question

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