https://www.taxtmi.com/caselaws?id=63701 The Tribunal ruled in favor of the assessee in a tax case involving issues related to the calculation of expected yield of lime, a discrepancy in stock statements, and the disallowance of bad debts. The Tribunal upheld the CIT(A)'s decision to delete the addition made by the Assessing Officer, emphasizing the importance of substantiated evidence, reasonableness in production variations, and the lack of mandatory legal proceedings for bad debt allowance. en-us Mon, 17 Dec 1990 00:00:00 +0530 Tue, 01 Feb 2011 14:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63701 The Tribunal ruled in favor of the assessee in a tax case involving issues related to the calculation of expected yield of lime, a discrepancy in stock statements, and the disallowance of bad debts. The Tribunal upheld the CIT(A)'s decision to delete the addition made by the Assessing Officer, emphasizing the importance of substantiated evidence, reasonableness in production variations, and the lack of mandatory legal proceedings for bad debt allowance. Case-Laws Income Tax Mon, 17 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63701