https://www.taxtmi.com/caselaws?id=64652 The Tribunal partly allowed one appeal and dismissed the other. It rejected the Income Tax Officer's enhancement of income from the truck, valuation of closing stock in the Head Office set, and addition in the Khandsari set. The Tribunal also disagreed with the treatment of agricultural income and expenses, deleting the addition sustained by the Appellate Authority and providing relief to the assessee. The Tribunal emphasized the lack of evidence supporting the Income Tax Officer's assertions, leading to the deletion of the additions. en-us Thu, 15 Jan 1981 00:00:00 +0530 Wed, 09 Feb 2011 11:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64652 The Tribunal partly allowed one appeal and dismissed the other. It rejected the Income Tax Officer's enhancement of income from the truck, valuation of closing stock in the Head Office set, and addition in the Khandsari set. The Tribunal also disagreed with the treatment of agricultural income and expenses, deleting the addition sustained by the Appellate Authority and providing relief to the assessee. The Tribunal emphasized the lack of evidence supporting the Income Tax Officer's assertions, leading to the deletion of the additions. Case-Laws Income Tax Thu, 15 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64652