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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Method of accounting determines cash or accrual income computation and allows reassessment when accounts or standards are deficient.</h1> Method of Accounting permits income computation for business or other sources on either a cash or accrual basis if regularly employed; the Central Government may notify income computation and disclosure standards that must be followed where applicable; if accounts are incorrect, incomplete, the method not regularly followed, or standards not complied with, the Assessing Officer may make an assessment in the manner provided for unsatisfactory accounts. An assessee may use different systems for different businesses or income sources.

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