https://www.taxtmi.com/caselaws?id=280402 The Tribunal upheld the CIT(A)'s decision that the project was not completed during the relevant accounting year, rejecting the Revenue's argument. It was determined that the profits should be recognized in the subsequent financial year. The Tribunal emphasized the rule of consistency and additional evidence presented by the assessee, ultimately dismissing the Revenue's appeal. en-us Wed, 30 Jun 2010 00:00:00 +0530 Fri, 03 May 2019 12:17:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280402 The Tribunal upheld the CIT(A)'s decision that the project was not completed during the relevant accounting year, rejecting the Revenue's argument. It was determined that the profits should be recognized in the subsequent financial year. The Tribunal emphasized the rule of consistency and additional evidence presented by the assessee, ultimately dismissing the Revenue's appeal. Case-Laws Income Tax Wed, 30 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280402