https://www.taxtmi.com/caselaws?id=330977 The Tribunal upheld the CIT(A)'s decision to delete the addition of provisions directly debited in the balance sheet, emphasizing the importance of consistency in accounting methods and the lack of evidence to support the rejection of the assessee's method. The Tribunal found no merit in the Revenue's appeal and dismissed it accordingly. en-us Tue, 28 Jun 2016 00:00:00 +0530 Wed, 10 Aug 2016 09:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330977 The Tribunal upheld the CIT(A)'s decision to delete the addition of provisions directly debited in the balance sheet, emphasizing the importance of consistency in accounting methods and the lack of evidence to support the rejection of the assessee's method. The Tribunal found no merit in the Revenue's appeal and dismissed it accordingly. Case-Laws Income Tax Tue, 28 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330977