S. 145 : Method of accounting-Accrual of income-Entitled to receive cold storage charges only on preservation of potatoes in good, marketable condition up to that time-No accrual of cold storage charges over time or right to receive them in part performance of contract-Income for business cycle February to November did not accrue to assessee during February-March-No adjustment for contract period February to November to be made for year ending March-Direct input cost of provision of cold storage charges relating to February and March to be kept in abeyance to be claimed in following year.[S. 4, 5, 37 (1)]