Held that the Assessing Officer had verified the issue of lease equalisation charges and its treatment in the books of account and computation of income during the course of assessment proceedings and after considering the assessee’s submissions had accepted the claim of the assessee. The Assessing Officer had carried out required enquiries in light of relevant facts submitted by the assessee in respect of lease equalisation charges. The Principal Commissioner had erred in coming to the conclusion that the assessment order was erroneous and prejudicial to the interests of the Revenue.(AY.2018-19)