https://www.taxtmi.com/caselaws?id=29065 Where a deduction claim is inseparably linked to the assessee's method of accounting, the appellate authority may examine that accounting treatment while deciding the appeal. The Calcutta High Court held that the Tribunal was justified in disallowing the claimed deduction relating to the earlier accounting year, because the assessee had shifted from cash to mercantile treatment for bonus and the claim properly belonged to a different year. At the same time, the consequential provision made in the relevant year was allowed. The disallowance was therefore upheld against the assessee and in favour of the Revenue. en-us Wed, 07 Jan 1981 00:00:00 +0530 Wed, 10 Mar 2010 15:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29065 Where a deduction claim is inseparably linked to the assessee's method of accounting, the appellate authority may examine that accounting treatment while deciding the appeal. The Calcutta High Court held that the Tribunal was justified in disallowing the claimed deduction relating to the earlier accounting year, because the assessee had shifted from cash to mercantile treatment for bonus and the claim properly belonged to a different year. At the same time, the consequential provision made in the relevant year was allowed. The disallowance was therefore upheld against the assessee and in favour of the Revenue. Case-Laws Income Tax Wed, 07 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29065