https://www.taxtmi.com/caselaws?id=418946 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision to delete the addition of Rs. 1,85,24,060 on account of retention money for the assessment year 2011-12. Despite the Revenue's argument for consistency in adding back the retention money, the Tribunal found no fault in the Commissioner's decision, noting that no such addition had been made in previous years. The appeal of the Revenue was dismissed, affirming the deletion of the addition on retention money for the said assessment year. en-us Wed, 23 Feb 2022 00:00:00 +0530 Mon, 28 Feb 2022 08:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418946 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision to delete the addition of Rs. 1,85,24,060 on account of retention money for the assessment year 2011-12. Despite the Revenue's argument for consistency in adding back the retention money, the Tribunal found no fault in the Commissioner's decision, noting that no such addition had been made in previous years. The appeal of the Revenue was dismissed, affirming the deletion of the addition on retention money for the said assessment year. Case-Laws Income Tax Wed, 23 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418946