(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) These appeals are ADMITTED on the following substantial questions of law:
[1]. In view of the admitted fact that the assessee had never offered interest realized from old FDRs for taxation on cash method of accounting, whether the Tribunal below committed substantial error of law in holding that the assessee followed cash method of accounting.
HC-NIC Page 1 of 2 Created On Sat Jul 02 02:49:02 IST 2016 TAXAP/2165/2010 2/2 ORDER [2]. Whether the Tribunal below committed substantial error of law in directing credit of TDS in the year in which the income was offered to tax by the assessee.
[BHASKAR BHATTACHARYA, ACTING C.J.] mathew [J.B.PARDIWALA. J.] HC-NIC Page 2 of 2 Created On Sat Jul 02 02:49:02 IST 2016