The assessee was entitled to follow the 'project completion...

The assessee was entitled to follow the 'project completion method' consistently for recognizing revenue, as it had not achieved the minimum threshold for applying the 'percentage completion method'. The commission/brokerage expenses were allowable in the year incurred, and differences between sales shown in GST returns and Income Tax Returns were justified due to different statutory requirements. The ITAT remanded the issues of disallowance of architect and professional fees, and disallowance u/s 40(a)(ia) for transportation charges, to the Assessing Officer for fresh adjudication after providing reasonable opportunity to the assessee to substantiate claims with relevant documents. The ITAT's decision upheld the assessee's consistent accounting method, allowed commission/brokerage expenses, and directed reconsideration of specific disallowances, ensuring fair adjudication based on substantive evidence and legal principles.