https://www.taxtmi.com/caselaws?id=62140 The tribunal allowed the appeal, deleting all additions and disallowances made by the ITO and AAC in relation to discrepancies in trading accounts for cement, diesel, and kerosene, as well as the disallowance under Section 40A(3) of the IT Act, 1961. The tribunal found no evidence to support the additions and disallowances, emphasizing the lack of proof of inflation or qualitative discrepancies in the trading accounts. en-us Fri, 04 May 1979 00:00:00 +0530 Tue, 18 Jan 2011 12:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62140 The tribunal allowed the appeal, deleting all additions and disallowances made by the ITO and AAC in relation to discrepancies in trading accounts for cement, diesel, and kerosene, as well as the disallowance under Section 40A(3) of the IT Act, 1961. The tribunal found no evidence to support the additions and disallowances, emphasizing the lack of proof of inflation or qualitative discrepancies in the trading accounts. Case-Laws Income Tax Fri, 04 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62140