Sec. 145 of the Income-tax Act, 1961 - Method of accounting – Tax Appeals of the revenue preferred against the order of Tribunal cam to be dismissed holding that “when the AO did not have the basis for making additions, the question of percentage of the sales at which stage additions should be made would become redundant. SLP of the revenue also dismissed. - PR. CIT V/s GANGA GLAZED TILES (P.) LTD. - [2020] 272 TAXMAN 013 (SC)