Held that the AO has verified and considered the various details in respect of the method adopted by the assessee for recognizing the revenue. Principal CIT has not disproved the material placed on record by the assessee in support of its claim that it has followed percentage completion method and not project completion method. Principal CIT has not substantiated that the assessment order passed by the AO is erroneous as well as prejudicial to the interest of Revenue. Order of PCIT is set aside.  (AY. 2018-19)