https://www.taxtmi.com/caselaws?id=295625 Receipts recorded in seized documents, but already reflected in the books and offered to tax in the year of project completion under the project completion method, could not be brought to tax again in an earlier assessment year. The receipts had a direct nexus with the assessee's project, and the Tribunal found that double taxation of the same receipts in the earlier year would not arise. The issue was answered against the Revenue and in favour of the assessee; the appeal was dismissed. en-us Tue, 23 Nov 2010 00:00:00 +0530 Fri, 11 Jun 2021 17:11:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295625 Receipts recorded in seized documents, but already reflected in the books and offered to tax in the year of project completion under the project completion method, could not be brought to tax again in an earlier assessment year. The receipts had a direct nexus with the assessee's project, and the Tribunal found that double taxation of the same receipts in the earlier year would not arise. The issue was answered against the Revenue and in favour of the assessee; the appeal was dismissed. Case-Laws Income Tax Tue, 23 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295625