Cash Advances Not Taxable Before Project Completion Under PCM

BSR Builders Engineers Contractors Vs DCIT (ITAT Chennai)

On-Money Advances, Retraction Statements, Notional Rent Section 68 Issues Decided: ITAT Chennai Largely Upholds CIT(A) in BSR Builders Case

The Chennai Bench of the ITAT disposed of cross-appeals and cross-objections filed by the assessee and the Revenue for AYs 2016-17 and 2017-18 in the case of BSR Builders Engineers

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