Dismissing the appeal of the revenue the Court held that ;Section 41 of the Income-tax Act, 1961 contemplates the obtaining by the assessee of an amount either in cash or in any other manner whatsoever or a benefit by way of remission or cessation and it should be of a particular amount obtained by him. Thus, the obtaining by the assessee of a benefit by virtue of remission or cessation is sine qua non for the application of this section. The mere fact that the assessee has made an entry of transfer in his accounts unilaterally will not enable the Department to say that section 41 would apply and the amount should be included in the total income of the assessee. Accordingly the  Tribunal was justified in deleting the addition of Rs. 1,27,76,000 and Rs. 2,28,08,000, being liabilities in respect of interest on sugar and cane price difference respectively, written back by the assessee.