Dismissing the appeal of the revenue the Court held that the sum of digits method even though adopted by the assessee in its books of account on the basis of guidelines issued by the Institute of Chartered Accountants of India, was not adopted in the returns of income filed by it which consistently adopted the equated monthly instalment method for taxability of interest income all these years. Since, for the previous assessment years, the court had already approved such bifurcation of income and had held that interest income (finance charges) would be taxable in the hands of the assessee on the consistently adopted basis of equated monthly instalments, the mere change of accounting method in its books of account on the basis of the sum of digits did not alter the position in the tax in the hands of the assessee.( AY.1995-96, 1996-97)