Whether receipts of outstanding fee of professional work done by assessee, who kept his accounts on cash basis, after close of his profession was not taxable either under head of professional income or under section residuary head – Held, yes

[1966] 61 ITR 428 (SC) SUPREME COURT OF INDIA Nalinikant Ambalal Mody v. S.A.L. Narayan Row, Commissioner of 

Income-tax MAY 4, 196