Court held that the Tribunal was wrong in applying the matching principle and directing that one-time lease rent should be spread equally over the tenure of the lease. The matching principle, which is an accounting concept, requires entities to report expenses, at the same time, as revenue. The assessee chose to incur the liability of a crystallised amount in the period relevant to the assessment year 2007-08 and the amount allowable as deduction. (AY. 2007-08, 2008-09)