Dismissing the appeal of the assessee the Court held that ;on a perusal of working submitted by assessee, it is found that there is absolutely no historical trend based on which, the assessee has made such a deduction. In fact, everything appears only to be a provision and nothing has been substantiated and as rightly pointed out by the Assessing Officer, the assessee has failed to crystalise the said provision at the end of the previous year. (AY. 2001-02)