https://www.taxtmi.com/highlights?id=34884 Method of accounting - A switch over in the midst of financial year ought to be permitted by the authorities only in exceptional cases where the same poses no difficulty whatsoever in computing income and the switch over is justified. The burden to establish the same must rest heavily upon the assessee who desires the switch over in the midst of the financial year. - HC en-us Fri, 19 May 2017 11:15:02 +0530 Fri, 19 May 2017 11:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34884 Method of accounting - A switch over in the midst of financial year ought to be permitted by the authorities only in exceptional cases where the same poses no difficulty whatsoever in computing income and the switch over is justified. The burden to establish the same must rest heavily upon the assessee who desires the switch over in the midst of the financial year. - HC Highlights Income Tax Fri, 19 May 2017 11:15:02 +0530 https://www.taxtmi.com/highlights?id=34884