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Case Law Details

Case Name : DCIT Vs Gopuram Developers (ITAT Mumbai)
Appeal Number : I.T.A. No. 1408/Mum/2022
Date of Judgement/Order : 28/09/2022
Related Assessment Year : 2013-14
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DCIT Vs Gopuram Developers (ITAT Mumbai)

ITAT Mumbai held that appellant is recognizing the revenue on the basis of percentage completion method since inception of the firm as per the Accounting Standards. There is no change or modification in the accounting method hence addition unsustainable.

Facts- The return of income filed by the assessee was selected for scrutiny and statutory notices issued under the Act, were issued and complied with. The assessment under section 1

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