https://www.taxtmi.com/caselaws?id=443911 The CIT(A) directed the AO to delete the addition declared as advance by the assessee and offered to tax in subsequent years based on project completion. The restriction on TDS credit to the income of Rs. 9,79,79,884 for the assessment year 2008-09 was upheld. The Revenue's appeal was dismissed due to the consistent accounting practice followed by the assessee. en-us Tue, 03 Oct 2023 00:00:00 +0530 Thu, 05 Oct 2023 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443911 The CIT(A) directed the AO to delete the addition declared as advance by the assessee and offered to tax in subsequent years based on project completion. The restriction on TDS credit to the income of Rs. 9,79,79,884 for the assessment year 2008-09 was upheld. The Revenue's appeal was dismissed due to the consistent accounting practice followed by the assessee. Case-Laws Income Tax Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443911