Case Law Details
Case Name : Aadarh Developers Vs ACIT (ITAT Rajkot)
Appeal Number : I.T.A. No. 63/Rjt/2017
Date of Judgement/Order : 30/06/2022
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Rajkot
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Aadarh Developers Vs ACIT (ITAT Rajkot)
Admittedly, the assessee is a developer and not a works contractor. Therefore, the revenue has to be recognized by the assessee as per accounting standard 11 issued by the ICAI and not as per the accounting standard 7 which is applicable to the contractor.
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