Tribunal held that while computing long-term capital gains by incorrect method assessee got the benefit of foreign exchange fluctuation as well as cost inflation index, both, which is not in accordance with the IT Act. Accordingly  revision is valid. As regards bad debt  there is no error in the order of the AO in allowing the claim of the assessee after calling for the explanation.  Revisional order is not sustainable. As regards  provision for depreciation on investment comprising of securities held as stock-in-trade as well as those held as investment  the issue is squarely covered by Expln. 2 to S. 263 to such extent the order of the AO is erroneous and prejudicial to the interest of the Revenue.  As regards excess deduction u/s 36(1)(viia), revision is up held. As regards deduction granted to rural branch, the AO has granted the deduction without examining the details. Revision is justified.  As regards bad debt  the AO has allowed the deduction without examining the details, hence revision is justified. (AY.  2015-16)