Held that if the income had been offered by the assessee following the percentage completion method, in the current year or in any earlier year, while tax had been deducted subsequently by the buyer at the time of execution of sale deed and the assessee was able to produce the requisite certificates to substantiate that tax had been deducted on the income which had been offered to tax by the assessee and the assessee was able to correlate the income offered to tax with the tax deducted, credit for the tax so deducted should be allowed to the assessee. Thus, matter was remanded for verification (AY. 2018-19, 2019-20).