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2023 (10) TMI 1268 - ITAT MUMBAINet prior period expenses - addition made as assessee has not proved that the same was crystallized during the year under consideration - HELD THAT:- The tribunal in earlier years has accepted the method adopted by the assessee where the liability of the work/services rendered in earlier year was allowed when the same was crystallized on receipt of the bill in the current assessment year. The Tribunal has also held that the Revenue has to adopt consistent approach and allow the expenditure which was crystallized during the year under consideration. By respectfully following the above conclusion we direct the ld. A.O. to allow the claim of the assessee as per the findings of the Tribunal mentioned hereinabove [2021 (2) TMI 733 - ITAT MUMBAI] Appeal filed by the assessee is allowed.
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