Held the  assessee who is following project completion method for recognizing the revenue, having merely entered into agreements to sell some flats in the relevant year, and received substantial amounts against the sale consideration and handed over the possession of the flats to the purchasers only in the subsequent year, it cannot be held that the sales were effected during the relevant year and, therefore, CIT(A) was not justified in sustaining the ad hoc addition of 10 per cent of the agreed value of the flats.  The Tribunal also held that the CIT(A) was not justified in sustaining  the ad-hoc disallowance made by the AO. (AY. 2018-19)