AO held  that mere provision made by assessee for expenses was not allowable unless it was shown that liability had accrued during year under consideration accordingly AO disallowed said claim which was affirmed by CIT(A). Allowing the appeal of the assessee the Tribunal held that these provisions related to expenses of routine nature and such kind of provisions were made year after year and actual payments made against these provisions were usually debited to concerned Provision account and balance, if any, should be transferred to Profit and Loss account. As same was in accordance with accounting principles and requirements. Addition was deleted. (AY. 2004-05, 2005-06)