https://www.taxtmi.com/caselaws?id=263061 The Tribunal upheld the CIT(A)'s decision regarding the provision for expenses and custom duty, emphasizing revenue cost matching and recognizing ascertained liabilities under mercantile accounting. The issue of TDS credit was remanded for further consideration by the AO. The Tribunal dismissed the Revenue's appeals and allowed the assessee's appeals. en-us Mon, 10 Aug 2015 00:00:00 +0530 Wed, 26 Aug 2015 10:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263061 The Tribunal upheld the CIT(A)'s decision regarding the provision for expenses and custom duty, emphasizing revenue cost matching and recognizing ascertained liabilities under mercantile accounting. The issue of TDS credit was remanded for further consideration by the AO. The Tribunal dismissed the Revenue's appeals and allowed the assessee's appeals. Case-Laws Income Tax Mon, 10 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263061