2001 (3) TMI 15

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ) : J. M. PANCHAL., M. S. SHAH. JUDGMENT The judgment of the court was delivered by M. S. SHAH J. -In this appeal, the Revenue has proposed the following substantial questions of law for our .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... finding given by the Tribunal that the change in the method of accounting was bona fide and consistently followed in the subsequent years, no substantial questions of law arise in this appeal. The ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X