https://www.taxtmi.com/caselaws?id=3701 The High Court upheld the Tribunal's decision that an assessee switching accounting systems can claim prior period expenses. The Court found no legal provision preventing the assessee from receiving benefits accrued after the change and dismissed the appeal. en-us Fri, 13 Apr 2007 00:00:00 +0530 Sun, 27 Jul 2008 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3701 The High Court upheld the Tribunal's decision that an assessee switching accounting systems can claim prior period expenses. The Court found no legal provision preventing the assessee from receiving benefits accrued after the change and dismissed the appeal. Case-Laws Income Tax Fri, 13 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3701