TMI Blog2001 (10) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... years relevant to the assessment years and the other project was incomplete. The assessment years are 1987-88 and 1988-89. The expenditure incurred on overheads of the head office was shown in the books of account as having been allocated to the project which was complete and no part of the administrative expenses was shown against the project which was incomplete. The Assessing Officer found f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the earlier years. Having regard to the Revenue's own approach to the matter which resulted in the assessee continuing to adopt the same method year after year, it would not be fair to the assessee to change that method in these years. Learned counsel for the Revenue submitted that the method adopted by the assessee in the earlier years had not been brought up before this court by way of a re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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