https://www.taxtmi.com/caselaws?id=432909 The ITAT allowed the appeal for statistical purposes, granting the assessee an opportunity to present additional facts for a fresh assessment concerning the discrepancy in contract receipts. The judgment emphasized the importance of adhering to accrual-based accounting principles while considering the possibility of double addition and ensuring fair play in the assessment process. en-us Wed, 04 Jan 2023 00:00:00 +0530 Tue, 17 Jan 2023 06:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432909 The ITAT allowed the appeal for statistical purposes, granting the assessee an opportunity to present additional facts for a fresh assessment concerning the discrepancy in contract receipts. The judgment emphasized the importance of adhering to accrual-based accounting principles while considering the possibility of double addition and ensuring fair play in the assessment process. Case-Laws Income Tax Wed, 04 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432909