https://www.taxtmi.com/caselaws?id=773749 ITAT Ahmedabad remanded the case to AO for fresh consideration regarding revenue deferment dispute. The assessee claimed revenue deferment due to genuine disputes with parties and uncertainty in collection, citing AS-9 compliance. However, ITAT found insufficient evidence supporting the deferment basis, lacking proper documentation of agreements, year-wise income recognition details, bill breakups, and reasons for deferral. The tribunal directed the assessee to provide complete supporting documents during reassessment proceedings. Appeal allowed for statistical purposes only. en-us Fri, 20 Jun 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773749 ITAT Ahmedabad remanded the case to AO for fresh consideration regarding revenue deferment dispute. The assessee claimed revenue deferment due to genuine disputes with parties and uncertainty in collection, citing AS-9 compliance. However, ITAT found insufficient evidence supporting the deferment basis, lacking proper documentation of agreements, year-wise income recognition details, bill breakups, and reasons for deferral. The tribunal directed the assessee to provide complete supporting documents during reassessment proceedings. Appeal allowed for statistical purposes only. Case-Laws Income Tax Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773749