No additions if AO failed to prove that assessee following POC method didn’t show remaining income in later years

INCOME TAX : Whether where assessee engaged in business of supply of processes; designing, construction etc., was following consistent method of accounting to recognize revenue under these contracts and percentage of completion of project had been worked out as per total cost incurred on project to date vis-à-vis total budgeted cost and that fraction was applied to contract value for purpose of revenue recognition and similar formulae had been adopted by assessee in preceding two years which had

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