Held that the assessee followed the cash method of accounting and only the fees which it received during the year were considered income whereas for the purpose of service tax and goods and services tax, the gross receipts/turnover was based on invoices issued and not on the basis of fees collected. Considering all these facts on record supported by documentary evidence, the reconciliation furnished by the assessee is  justified. Accordingly, the difference between the gross receipts/turnover as per the Income-tax return and service tax added by the Assessing Officer is directed  to be deleted. That the undisputed facts were that the assessee-firm made payment to retired partners in terms of its partnership deed on the basis that the partner would have rendered professional services during his tenure as a partner but could not enjoy the fruits thereof on account of work having remained incomplete and the concerned client could not be billed for the work already done. Considering the facts on record and the documentary evidence and the terms of the partnership deed, the addition made in this respect by the Assessing Officer was to be deleted. The alternate claim of the assessee under section 37(1) of the Act was rendered infructuous. (AY.2018-19)