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    <title>2021 (8) TMI 122 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the appeal of the assessee, directing the Assessing Officer to delete the addition related to the inclusion of the cost of land for computation under the Percentage of Completion Method (PoCM) and dismissing the addition of interest on the loan in the project cost.</description>
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      <description>The Tribunal partially allowed the appeal of the assessee, directing the Assessing Officer to delete the addition related to the inclusion of the cost of land for computation under the Percentage of Completion Method (PoCM) and dismissing the addition of interest on the loan in the project cost.</description>
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