The claim for escalation for price and export incentive shall be deemed to be income of ………….
a) Previous year, if reasonable certainty for realization is involved b) Current year, if realization certainty involved
c) At the option of the assessee stating valid reasons
d) All of the options are incorrect
a) Previous year, if reasonable certainty for realization is involved b) Current year, if realization certainty involved
c) At the option of the assessee stating valid reasons
d) All of the options are incorrect