Dismissing the appeal of the revenue the Tribunal held that the assesssee has offered the income in next year and rate of tax is same. Followed .CIT v. Excel Industries Ltd (2013) 358 ITR 295 100 (SC), (AY. 2008-09, 2010-11, 2011-12)
Dy.CIT v. Deloitte Touche Tohmatsu India (P) Ltd. (2018) 193 TTJ 65 (UO) (Mum.)(Trib.)
S. 143(3) : Assessment-Professional income–Year of taxability- Income offered in subsequent year–No loss to revenue–Deletion of addition is held to be justified.[S. 4]