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2015 (5) TMI 469 - ITAT DELHINon-refundable portion of Advance Fee - addition to income - Income/ Revenue Recognition - whether addition resulted in double addition which has already been offered by the Appellant for taxation in the following assessment year i.e. AY 2011-12 on account of recognition of the amount by the Appellant as income in that year and the department also has accepted it as income in assessment in AY 2011-12 - Held that:- The issue has been fully considered on similarity facts in 2006-07 assessment year wherein the ITAT considering the same Revenue recognition policy of the assessee allowed the claim of the assessee. The said view on facts has consistently been followed by the ITAT in 2007-08; 2008-09; and 2009-10 assessment years wherein either assessee’s appeal has been allowed and where the CIT(A) allowed the relief following the view taken by the ITAT and the department has come in appeal, the departmental appeal has been dismissed. It is also seen that the Revenue agitated the issue before the Hon’ble High Court u/s 260A for 2006-07 assessment year. Thus the issue can no longer be said to be res integra as far as the present forum is concerned. - Decision in the case of DCIT, Circle-3(1), New Delhi Versus Career Launcher (India) [2013 (8) TMI 139 - ITAT DELHI] followed - Decided in favour of assessee.
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