Real-estate project revenue recognition and stamp-value mismatch u/s 43CA: unilateral method change rejected, additions deleted, appeal dismissed

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....Where the tax authority replaced the consistently accepted project completion method with percentage completion for a single year to tax alleged undisclosed profit admitted in a sworn statement, the tribunal held that, absent any change in facts or law, the revenue could not unilaterally substitute the method of revenue recognition, and an addition based only on a survey/statement without corroborative evidence was unsustainable; the deletion of the undisclosed-profit addition was upheld. On stamp valuation adjustment, the tribunal held the 10% tolerance band in the amended proviso to section 43CA(1) is curative and applies retrospectively; since the variation was 7%, the section 43CA addition was deleted. Revenue's appeal was dismissed. - ITAT....