$ * IN HIGH COURT OF DELHI AT NEW DELHI 8. + ITA 815/2015 COMMISSIONER OF INCOME TAX ..... Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel with Ms Lakshmi Gurung, Junior Standing Counsel and Ms Radhika Gupta, Advocate. versus EXL SERVICE. COM (INDIA) PVT. LTD ..... Respondent Through: CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU ORDER % 30.10.2015 1. Revenue seeks to challenge order dated 22nd December, 2014 passed by Income Tax Appellate Tribunal ( ITAT ) in ITA No.1939/Del/2008 for Assessment Year ( AY ) 2003-04. 2. only ground sought to be urged in this appeal by Revenue concerns provision made by Assessee for various items of expenses. AO disallowed provision on ground that Assessee could not produce necessary documents to justify making of such provision. ITA 815/2015 Page 1 of 2 CIT (A) allowed Assessee s appeal to extent that Assessee, during appellate proceedings, was able to produce invoices. 3. ITAT has, in impugned order, noted that Assessee has been constantly making such provision for expenses on year-to-year basis on estimate of reasonable expenses incurred. As and when bills were received in subsequent year, provision was being reversed. This method of accounting had been accepted by Revenue in past without any question. In circumstances, ITAT held that simply because invoices for some of items were not available when matter was considered by CIT (A), it could not be said that liability ceased to exist. 4. view taken by ITAT appears to be plausible one. Court is not persuaded to hold that it suffers from perversity. No substantial question of law arises. appeal is dismissed. S. MURALIDHAR, J VIBHU BAKHRU, J OCTOBER 30, 2015 MK ITA 815/2015 Page 2 of 2 COMMISSIONER OF INCOME TAX v. EXL SERVICE. COM (INDIA) PVT. LTD