Income Tax Act, 1961 – Method of Accounting – Revenue filed appeal against the order of Tribunal in holding that the assessee is justified in following the Equated monthly instalment method to account the finance charges for the income tax purposes only and; in following the sum of digits Method to account the finance charges to arrive at balance sheet and profit and loss statements only. High Court dismissed the appeal of the revenue holding that:– Since in the case of the same Assessee, the Coordinate Bench of this Court has upheld the taxability with regard to interest income on EMI method, which has been consistently followed, there is no reason to take a different view in the matter for the present Assessment years – CIT Vs. ASHOK LEYLAND FINANCE LTD. [2020] 423 ITR 394 (MAD)