One of our client was recognising his brokerage income from marketing agency from their single client of germany on actual receipts basis, and even not books debtors because of uncertainity of reliasation of amount from their clients. Now our client wants to books debtors but not with revenue for the f.y. 2013-14 & actually they filed legal case against him in german court in december 2014. They want to pass entry like dr. Debtors Cr. Capital reserve/ or other account But we cant credit revenue a/c, becoz if we'll do this then we have to pay tax on it and it is not certain that whether we'll get such amt in future or not. Plz guide me, which entry we should pass to book debtors in our clients books.