https://www.taxtmi.com/caselaws?id=62275 The Tribunal upheld the decision of the CIT(A) and dismissed the appeal filed by the assessee regarding a change in the method of accounting for a cash incentive. The judgment emphasized the importance of maintaining a consistent and bona fide approach to accounting practices, particularly for specific items of income like the cash incentive. The case underscores the significance of transparency and adherence to accounting principles in tax assessments. en-us Thu, 19 Sep 1996 00:00:00 +0530 Wed, 19 Jan 2011 10:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62275 The Tribunal upheld the decision of the CIT(A) and dismissed the appeal filed by the assessee regarding a change in the method of accounting for a cash incentive. The judgment emphasized the importance of maintaining a consistent and bona fide approach to accounting practices, particularly for specific items of income like the cash incentive. The case underscores the significance of transparency and adherence to accounting principles in tax assessments. Case-Laws Income Tax Thu, 19 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62275