Section 145 of the Income Tax Act, 1961 — Method of Accounting — Where High Court upheld Tribunal's order holding that in case of assessee engaged in business of real estate development, addition could not be made by AO on basis of percentage completion method, SLP filed against said order was to be granted — Principal Commissioner of income tax vs. Panchsheel Colonizers P. Ltd. [2019] 267 Taxman 570 (SC)