https://www.taxtmi.com/caselaws?id=207943 The Tribunal partially allowed the appeal, remanding the issue of deferred revenue expenditure back to the Assessing Officer for reassessment. The write-off of non/slow-moving inventory items was permitted based on consistency with previous Tribunal decisions. The Tribunal highlighted the importance of assessing the bona fides of the accounting method change and considering expert opinions before reaching a final decision. en-us Tue, 04 May 2010 00:00:00 +0530 Fri, 31 May 2013 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207943 The Tribunal partially allowed the appeal, remanding the issue of deferred revenue expenditure back to the Assessing Officer for reassessment. The write-off of non/slow-moving inventory items was permitted based on consistency with previous Tribunal decisions. The Tribunal highlighted the importance of assessing the bona fides of the accounting method change and considering expert opinions before reaching a final decision. Case-Laws Income Tax Tue, 04 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207943