Addition after survey option as Unaccounted income: Burden to prove and evidence.

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..... to determine the correct taxable income for this assessment year. Percentage of Completion Method : The taxpayer uses the percentage of completion method under the mercantile accounting system to declare construction income at the end of each year. The method's application is crucial for determining income from construction activities. Survey Action and Impounded Document .....

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..... he additions made by the AO. The Commissioner considered the submissions and evidence presented by the taxpayer and deleted the additions after a detailed discussion. Grounds of Appeal by Revenue : The Revenue appealed against the order of the Commissioner before the ITAT, raising various grounds to challenge the deletion of additions. The ITAT, after a thorough review of the cas .....

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