Consistent method of accounting cannot be disturbed for petty additions

Advocate Akhilesh Kumar Sah

Hero Moto Corp Ltd Vs DCIT (ITAT Delhi)

If a particular accounting system has been followed and accepted and there is no acceptable reason to differ with it, the doctrine of consistency would come into play; the method of accounting cannot be rejected. Such tinkering with the method is unjustified when the exercise doe

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