https://www.taxtmi.com/caselaws?id=78635 HC affirmed ITAT's deletion of an addition under the rule of consistency. The assessee consistently deferred employee/branch vouchers received after year-end to subsequent years; assessing officers had historically accepted this accounting treatment. There was no evidence of material change in operations, distortion of profits, or inaccurate books warranting departure from the established practice. In the absence of any justification to disturb the prior accepted accounting system, the court found no merit in the appeal and dismissed it, with no order as to costs. en-us Mon, 06 Sep 2010 00:00:00 +0530 Wed, 27 Aug 2025 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78635 HC affirmed ITAT's deletion of an addition under the rule of consistency. The assessee consistently deferred employee/branch vouchers received after year-end to subsequent years; assessing officers had historically accepted this accounting treatment. There was no evidence of material change in operations, distortion of profits, or inaccurate books warranting departure from the established practice. In the absence of any justification to disturb the prior accepted accounting system, the court found no merit in the appeal and dismissed it, with no order as to costs. Case-Laws Income Tax Mon, 06 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78635