https://www.taxtmi.com/caselaws?id=258958 The court upheld the Tribunal's decision, dismissing the appeals and concluding that no substantial question of law arose in the case. The judgment clarified the interpretation of Section 145A of the Income Tax Act, affirmed the justifiability of the method of accounting change by the assessee, and supported the claiming of deductions for the write off of non-moving items due to the deterioration of materials. en-us Mon, 13 Apr 2015 00:00:00 +0530 Tue, 11 Aug 2015 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258958 The court upheld the Tribunal's decision, dismissing the appeals and concluding that no substantial question of law arose in the case. The judgment clarified the interpretation of Section 145A of the Income Tax Act, affirmed the justifiability of the method of accounting change by the assessee, and supported the claiming of deductions for the write off of non-moving items due to the deterioration of materials. Case-Laws Income Tax Mon, 13 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258958