https://www.taxtmi.com/caselaws?id=66254 Estimated addition for alleged suppression of dhall yield was held unsustainable where the assessee's past and subsequent results had been accepted, and yield varied with crop quality, rainfall, and soil conditions. The record also showed that the estimated yield adopted by the assessing authority did not properly account for the disclosed husk yield. On these facts, there was insufficient basis to sustain a deficiency-based addition, and the addition was deleted in favour of the assessee. en-us Thu, 25 Mar 1976 00:00:00 +0530 Wed, 23 Feb 2011 12:03:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66254 Estimated addition for alleged suppression of dhall yield was held unsustainable where the assessee's past and subsequent results had been accepted, and yield varied with crop quality, rainfall, and soil conditions. The record also showed that the estimated yield adopted by the assessing authority did not properly account for the disclosed husk yield. On these facts, there was insufficient basis to sustain a deficiency-based addition, and the addition was deleted in favour of the assessee. Case-Laws Income Tax Thu, 25 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66254