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2014 (4) TMI 1254 - ITAT JODHPUR
Trading addition - action of the AO in adopting percentage completion method and rejection of books of account - HELD THAT:- It is an admitted fact that the Ld. CIT(A) deleted the impugned addition by following the case of M/s. Surya Estate Vs. DCIT [2012 (12) TMI 1189 - ITAT JODHPUR] held that the profit declared on the basis of Project Completion Method is to be accepted and the addition cannot be made on the basis of Percentage Completion Method. - Decided against revenue.