However, Mr. Dastur argued that the Tribunal erred in introducing the matching concept referred to above . He submitted that in the present case the liability ... Mercantile System of Accounting, this Matching is required to be done on accrual basis. Under this Matching concept, revenue and income earned during an Accounting
However, Mr. Dastur argued that the Tribunal erred in introducing the matching concept referred to above . He submitted that in the present case the liability ... Mercantile System of Accounting, this Matching is required to be done on accrual basis. Under this Matching concept, revenue and income earned during an Accounting
Colabawalla).doc
2002 to 2004 on the basis of the "Matching Concept". He submitted
that notwithstanding that the entire amount was received ... profit of a
particular year. He submitted that if the "matching concept" was
not applied, then the profit would get wholly distorted which
Colabawalla).doc
2002 to 2004 on the basis of the "Matching Concept". He submitted
that notwithstanding that the entire amount was received ... profit of a
particular year. He submitted that if the "matching concept" was
not applied, then the profit would get wholly distorted which
finding of such income stream coming in and, therefore, the matching concept discussed in Tapana's case (supra) did not apply. Lastly ... five years and the Court was, therefore, required to apply a matching concept. In the case of Taparia Tools (supra), there was a categorical finding
advance, the expenditure needs to be amortized/spread over in order to match the receipts on the credit side of the profit and loss account ... claimed deduction of Rs. 4.25 lakhs. In other words, the matching concept of expenditure against estimated income has been totally lost sight
Thus borrowing has direct nexus
with its project. As per the matching concept of restricting
expenses to the income offered during that particular year,
expenses
maternal alleles present in the product of conception of the victim.
Similarly the accused matched the obligate paternal alleles present in
the product of conception ... learned counsel for
the Appellant. He stated that the product of conception matched 50%
of the paternal side and 50% of the maternal side
assault. In the case in hand, after aborting
the foetus, product of conception so also samples of blood of the
avk 3/4
::: Uploaded ... possible
to ascertain whether DNA of the product of the conception
matched with the DNA of the applicant/accused. However,
evidence
matches played in IPL and CLT20
as the concept of T20 matches of this nature was even not conceived
and/or contemplated at the time ... officials for the respective
test ODI and/or to CLT20 matches. The commercial concept of ODI
and/or CLT20 came into picture recently. One cannot
