https://www.taxtmi.com/caselaws?id=176833 Deletion of the addition for advance from booking was not sustained because the factual record was incomplete, particularly on the booking advances and unit-wise cost breakup. In light of the absence of necessary material on record and the approach adopted in the connected assessment years, the issue had to be reconsidered by the Assessing Officer in line with the outcome for the immediately preceding years. The addition was set aside and the matter was remitted for fresh adjudication. en-us Tue, 17 Feb 2015 00:00:00 +0530 Wed, 30 Dec 2015 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176833 Deletion of the addition for advance from booking was not sustained because the factual record was incomplete, particularly on the booking advances and unit-wise cost breakup. In light of the absence of necessary material on record and the approach adopted in the connected assessment years, the issue had to be reconsidered by the Assessing Officer in line with the outcome for the immediately preceding years. The addition was set aside and the matter was remitted for fresh adjudication. Case-Laws Income Tax Tue, 17 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176833