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2019 (6) TMI 37 - AT - Income TaxIncome/ Revenue Recognition - Addition on account of Non-refundable portion of Advance Fee - Year of assessment - Income already been offered by the Appellant for taxation in the subsequent assessment year i.e. AY 2012-13 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 2012- 13 - HELD THAT:- As decided in assessee's own case [2015 (5) TMI 469 - ITAT DELHI] 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. - Decided in favour of assessee.
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