https://www.taxtmi.com/caselaws?id=63067 A trading addition based on alleged low yield and shortage of dana was deleted where the assessee showed that driage had to be allowed and the groundnut crushed during the year was of inferior quality. The record indicated that comparable cases in the same line of business had accepted driage at 2.5% and the appellate authority had allowed 5%, making the revenue's estimate unreasonable. The small variation in yield, read with the quality of the commodity and the need to allow driage, did not justify the addition. en-us Fri, 29 Aug 1975 00:00:00 +0530 Thu, 27 Jan 2011 17:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63067 A trading addition based on alleged low yield and shortage of dana was deleted where the assessee showed that driage had to be allowed and the groundnut crushed during the year was of inferior quality. The record indicated that comparable cases in the same line of business had accepted driage at 2.5% and the appellate authority had allowed 5%, making the revenue's estimate unreasonable. The small variation in yield, read with the quality of the commodity and the need to allow driage, did not justify the addition. Case-Laws Income Tax Fri, 29 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63067