https://www.taxtmi.com/caselaws?id=432099 The Appellate Tribunal partially allowed the appeal, reversing the findings on both issues. The Tribunal emphasized the importance of consistency in accounting methods and adherence to statutory requirements, as evidenced by legal precedents. The Tribunal's decision highlighted the need for proper appreciation of facts by the Assessing Officer to avoid erroneous disallowances. en-us Tue, 13 Dec 2022 00:00:00 +0530 Tue, 27 Dec 2022 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432099 The Appellate Tribunal partially allowed the appeal, reversing the findings on both issues. The Tribunal emphasized the importance of consistency in accounting methods and adherence to statutory requirements, as evidenced by legal precedents. The Tribunal's decision highlighted the need for proper appreciation of facts by the Assessing Officer to avoid erroneous disallowances. Case-Laws Income Tax Tue, 13 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432099