https://www.taxtmi.com/caselaws?id=258741 HC upheld deletion of additions to assessable income relating to mobilization advance, affirming CIT(A) and ITAT findings that the assessee consistently treated mobilization advances in subsequent years against billing and that the revenue had not previously objected. The Tribunal correctly confirmed CIT(A)'s order deleting the additions, and the HC found no error in admission or consideration of documentary evidence, noting such documents had been furnished before the Assessing Officer. No substantial question of law was held to arise; decision rendered against the revenue. en-us Fri, 20 Mar 2015 00:00:00 +0530 Sat, 27 Sep 2025 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258741 HC upheld deletion of additions to assessable income relating to mobilization advance, affirming CIT(A) and ITAT findings that the assessee consistently treated mobilization advances in subsequent years against billing and that the revenue had not previously objected. The Tribunal correctly confirmed CIT(A)'s order deleting the additions, and the HC found no error in admission or consideration of documentary evidence, noting such documents had been furnished before the Assessing Officer. No substantial question of law was held to arise; decision rendered against the revenue. Case-Laws Income Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258741