Section 145A of the Income-tax Act, 1961—Method of accounting— Tribunal has rightly applied the provisions of Section 145-A in the case of the assessee despite the fact that the Assessee had not debited the amount of excise duty in its books of account - KISAN SAHKARI CHINI MILLS LTD. V/s CIT - [2018] 1 ITCD Online 351 (ALL)