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Completion Method. The Ld. AR has submitted that before the introduced section 43CB vide Finance Act 2018 with retrospective effect 01.04.2017 the Percentage Completion Method ... mandatory for the Real Estate business. He has submitted that section 43CB is not applicable for the year under consideration and therefore, question of applicability

M/S Ashoka Hi-Tech Builders P. Ltd., ... vs The Dcit (Central)-1, Indore on

u/s 263 of the Act. The impugned order of Ld. Pr. CIT is quashed. Thus in our considered view assessment order dated 11.09.2017 ... Having held that the provision of section 43CB are not applicable for the year under consideration the question arises is whether

M/S. Avinash Chalana & Co., Bhopal vs Pcit-1, Bhopal, Bhopal on 25 July