https://www.taxtmi.com/caselaws?id=65837 Daily wage additions based on alleged signature and thumb impression variations were unjustified where the assessee produced payment records, the labourers were not examined under section 131, and the books of account were neither defective nor incomplete. Naked-eye comparison of signatures and thumb impressions was held unreliable, especially for thumb impressions, and an estimate could not be sustained merely on suspicion or on a general view that net profit was low. The estimated sustainment of part of the addition by the first appellate authority lacked supporting material, and the full daily wage claim was allowed in favour of the assessee. en-us Thu, 20 Sep 2001 00:00:00 +0530 Fri, 18 Feb 2011 18:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65837 Daily wage additions based on alleged signature and thumb impression variations were unjustified where the assessee produced payment records, the labourers were not examined under section 131, and the books of account were neither defective nor incomplete. Naked-eye comparison of signatures and thumb impressions was held unreliable, especially for thumb impressions, and an estimate could not be sustained merely on suspicion or on a general view that net profit was low. The estimated sustainment of part of the addition by the first appellate authority lacked supporting material, and the full daily wage claim was allowed in favour of the assessee. Case-Laws Income Tax Thu, 20 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65837