In the result, appeal of the assessee is partly allowed
201 (Delhi-Trib)\nhas held that based on the facts on record, it is observed that the assessee has\nnot recovered any LPSC in the past and as per the accounting standard and\nnorms, the assessee has to declare its income not only based on accrual\nsystem, also supported by the concept of certainty of recovery. In the similar\nfacts