The Tribunal held that the assessee had been following the practice of accounting consistently from year to year and there was no change in this practice in the concerned assessment year also. The assessee had been making the provision for payment of expenses at the end of each year which provision was paid in the next assessment year. Sometimes there was short provision made by the assessee and in view of short provision, when actual bills were received after crystallisation of expenditure, the assessee made the payment. This method was consistently followed by the assessee. Therefore, there was no infirmity in the method of accounting followed by the assessee and it could not be disallowed. (AY.2003-04)