Assessee challenged additions made on account of revenue recognition/de-recognition in the books of account. Issue stood concluded against assessee by the judgment of the jurisdictional High Court in Housing & Urban Development Corporation Ltd  v.ACIT (2017) 396 ITR 667(Bom)(HC). Assessee’s Special Leave Petition and Review Petition before the Supreme Court had also been dismissed. Therefore, additions made on account of revenue recognition/de-recognition were liable to be sustained (AY. 2012-13, 2014-15, 2015-16)