Bench: Shri R.K. Panda & Ms. Astha Chandra
68 in the year under appeal cannot be made. Further, all flat booking advances are either against registered agreement to sales or flat allotment letters most of which have duly been got converted into sales in the subsequent period. This fact is duly confirmed by the ITO while making addition u/s. 43CA. 7.3 I have gone through the submissions