Bench: Shri Chandra Poojari & Ms. Madhumita Royassessment Year: 2014-15
Charitable Trust (2003) 129 Taxman 846 (ALL) wherein it was considered that whether dividend declared by a company accrued to the assessee because of the restraint order passed by Court, since neither the company could pay the dividend to the assessee nor could assessee receive till restraint order was vacated. The dispute was about a sum of Rs.1