https://www.taxtmi.com/caselaws?id=789176 A consistently accepted method of accounting and revenue recognition could not be disregarded where the same transaction pattern had been accepted in earlier scrutiny assessments and no contrary finding was recorded for the relevant years. The claimed sales were also offered to tax in a subsequent year, so the matter was revenue neutral. On those facts, the addition for sales not included in the profit and loss account was not sustainable and was deleted. en-us Wed, 25 Feb 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789176 A consistently accepted method of accounting and revenue recognition could not be disregarded where the same transaction pattern had been accepted in earlier scrutiny assessments and no contrary finding was recorded for the relevant years. The claimed sales were also offered to tax in a subsequent year, so the matter was revenue neutral. On those facts, the addition for sales not included in the profit and loss account was not sustainable and was deleted. Case-Laws Income Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789176