https://www.taxtmi.com/caselaws?id=64792 The Tribunal partly allowed the appeal, directing the AO to grant relief by restricting the disallowance and additions to Rs. 1,36,347. The Tribunal emphasized that the estimation of profit should be fair and reasonable, considering the lack of books of accounts and documentary evidence provided by the assessee. en-us Fri, 29 Aug 1997 00:00:00 +0530 Wed, 09 Feb 2011 18:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64792 The Tribunal partly allowed the appeal, directing the AO to grant relief by restricting the disallowance and additions to Rs. 1,36,347. The Tribunal emphasized that the estimation of profit should be fair and reasonable, considering the lack of books of accounts and documentary evidence provided by the assessee. Case-Laws Income Tax Fri, 29 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64792