Assessee earned gain on account of revaluation of outstanding dues payable to its overseas sister concern due to fluctuation in valuation of foreign exchange. Assessee claimed that if loss due to foreign exchange fluctuation was treated as capital in nature, gain on similar transaction should also be treated as capital in nature and, therefore, foreign exchange fluctuation gain offered as income in impugned assessment year should be withdrawn.  CIT(A) affirmed the order of the AO. On appeal the Tribunal held that  since offer of gain as income was consistent with accounting principle regularly followed by assessee, claim of withdrawal of such income could not be accepted. Tribunal also held that rule of consistency applied not only to assessee, but also to revenue and, in case, gain derived is treated to be in character of revenue, loss arising in similar account also has to be treated to be on revenue account.  (AY. 2010-11 & 2014-15)