Held that the assessee had explained the difference as being on account of the assessee not booking the relevant invoices in his books as sales either for the reason that he had reflected the same was work-in-progress or had booked it in the subsequent year, and had also explained the reason for doing so, substantiated with the copy of ledger account of the parties. Even according to the accrual system of accounting, the income is said to have accrued only when the other party accepts its liability with respect to the bills raised on it. Until then no income is said to be accrued. Addition was deleted.   (AY. 2014-15)