Assessee had created a provision for expenses incurring for treatment of disposal of effluent waste and provision for processing charges. Assessing Officer added provision credit for effluent waste and disposal and for processing of charges. CIT(A) affirmed the order of the AO. On appeal the Tribunal held that the amount had been credited back in subsequent assessment year as income. Therefore  even if provision was to be disallowed in assessment year 2010-11, then in subsequent year once assessee had credited back and offered as income then same could not be taxed again in impugned assessment year and, accordingly, Assessing Officer is  directed to verify said account and if assessee had written back and credited to income then he should give consequential relief in assessment year 2011-12 and not to tax same amount in next year. Tribunal also held that   provision made for loss of sales return, being an expenditure which was not crystallized and was an anticipated loss, could not be allowed as deduction. (AY. 2010-11, 2011-12, 2017-18)