Dismissing the appeal of the Revenue the Court held that  where the asessee having made a bona fide claim under section 36(1)(viii) and merely because there was variance in deductions allowable due to change in determination of business profit, it could not be said that assessee had furnished inaccurate particulars of income or concealed particulars of income. Relied on CIT v. Reliance Petro Products Pvt Ltd (2010) 322 ITR 158 (SC) (AY. 1999-2000)