https://www.taxtmi.com/caselaws?id=61674 The Tribunal ruled in favor of the Revenue in all three issues. It found that no theft had been committed from the assessee's premises regarding the stock worth Rs. 51,02,069. The addition of Rs. 21,39,950 in the trading account was deemed justified, and the assessee was not entitled to claim the loss of Rs. 51,02,069 in the assessment year 1992-93. The Tribunal allowed the appeals filed by the Revenue, concluding that the theft did not occur, the addition in the trading account was valid, and the loss claim was not permissible in the specified year. en-us Thu, 26 Jun 2003 00:00:00 +0530 Thu, 13 Jan 2011 18:15:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61674 The Tribunal ruled in favor of the Revenue in all three issues. It found that no theft had been committed from the assessee's premises regarding the stock worth Rs. 51,02,069. The addition of Rs. 21,39,950 in the trading account was deemed justified, and the assessee was not entitled to claim the loss of Rs. 51,02,069 in the assessment year 1992-93. The Tribunal allowed the appeals filed by the Revenue, concluding that the theft did not occur, the addition in the trading account was valid, and the loss claim was not permissible in the specified year. Case-Laws Income Tax Thu, 26 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61674