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Section 40A(3) Ledger Entry Variations Won't Affect Business Operations; Consistent Past Practices Support Going Concern.

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....Addition u/s 40A(3) - variation in the recording of entries in assessee’s ledger - provisions of section 40A(3) shall not be a hindrance in the business operation of the assessee, who has been following such pattern from earlier years and on the principle of going concern which the revenue has not doubted. - AT....

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Section 40A(3) Ledger Entry Variations Won't Affect Business Operations; Consistent Past Practices Support Going Concern.