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    <title>Income Discrepancy: Balance Sheet vs. ST-3 Returns; Case Remanded for Fresh Review by Adjudicating Authority.</title>
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    <description>The balance sheet figures are the income figures on accrual basis while the figures shown in ST-3 return were of actual receipt of payment. - Matter remanded back to adjudicating authority to reconsider the issue afresh..... - AT</description>
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      <description>The balance sheet figures are the income figures on accrual basis while the figures shown in ST-3 return were of actual receipt of payment. - Matter remanded back to adjudicating authority to reconsider the issue afresh..... - AT</description>
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