Dismissing the appeal of the revenue the Tribunal held that , merely because of the reason that assessee records the invoices prepared in foreign currency at the rate prevailing thereon for control purposes and subsequently off set it whenever the bills are realised by debit or credit to the P& L a/c  . Thus no addition is warranted even in cash method of accounting adopted by the assessee. Accordingly the addition made on account of foreign exchange loss is rightly deled by the CIT (A).    ( ITA No. ITA 2285 & 2392/Del/2016 , dt.  13.08.2019)( AY 2011-12)