https://www.taxtmi.com/caselaws?id=410230 The tribunal upheld the deletion of the addition related to surveillance fees, recognizing the change in accounting policy as legitimate. However, it modified the order on the TDS credit, directing that the credit be allocated proportionally to the years in which the income is recognized. The appeal by the revenue was partly allowed. en-us Mon, 14 Jun 2021 00:00:00 +0530 Wed, 28 Jul 2021 08:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410230 The tribunal upheld the deletion of the addition related to surveillance fees, recognizing the change in accounting policy as legitimate. However, it modified the order on the TDS credit, directing that the credit be allocated proportionally to the years in which the income is recognized. The appeal by the revenue was partly allowed. Case-Laws Income Tax Mon, 14 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410230