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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        ITAT dismissed the revenue's appeal and upheld the CIT(A)'s findings in favour of the assessee. The Tribunal accepted the assessee's consistent stock-valuation policy (NRV by ageing: current year 100%, one year 90%, two years 80%, older 50%) and noted the AO had earlier accepted similar treatment for another AY; valuation challenge lacked merit. A totalling omission of Rs.10,66,150 established in the survey records was allowed to the assessee. Consequently the Tribunal directed the AO to delete the addition relating to excess stock (net discrepancy

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