https://www.taxtmi.com/caselaws?id=117807 Section 13 permits a bona fide change from one regularly employed accounting method to another, provided the taxpayer establishes abandonment of the former method and adoption of the new method at a definite point. Income-tax authorities may require proper evidence and may reject changes made merely for annual convenience. Whether an accounting method was regularly employed or was actually changed depends on evidence and is a question of fact. Consequently, such factual disputes do not give rise to a referable question of law under Section 66(3). en-us Wed, 11 Mar 1936 00:00:00 +0530 Tue, 26 Jun 2012 16:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117807 Section 13 permits a bona fide change from one regularly employed accounting method to another, provided the taxpayer establishes abandonment of the former method and adoption of the new method at a definite point. Income-tax authorities may require proper evidence and may reject changes made merely for annual convenience. Whether an accounting method was regularly employed or was actually changed depends on evidence and is a question of fact. Consequently, such factual disputes do not give rise to a referable question of law under Section 66(3). Case-Laws Income Tax Wed, 11 Mar 1936 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117807