Section 5 of the income tax Act, 1961 — Income — Accrual of income — Where in course of appellate proceedings, High Court held that assessee Board established under Infrastructure Development Board Act, 2001 was carrying on transaction on behalf of Government and as such, interest accrued on deposit and issue of Accrual taxability thereupon was a question of fact, which stood correctly and completely appreciated by authority below. SLP filed against order of High Court was to be dismissed—Principal Commissioner of income tax vs. HP Infrastructure Development Board [2019] 267 Taxman 499 (SC)