https://www.taxtmi.com/caselaws?id=67008 Addition based solely on low yield in ground-nut and cotton-seed accounts cannot be sustained where the assessee maintains regular books of account with quantitative details and the department points out no specific defect in the accounts or accounting system. Yield of oil may vary with seed quality, climatic conditions, machinery, extraction method, and management efficiency, so a year-to-year comparison by itself is insufficient. The ITAT deleted the addition, holding the adjustment unjustified on the facts presented. en-us Fri, 26 Jun 1981 00:00:00 +0530 Tue, 08 Mar 2011 17:18:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67008 Addition based solely on low yield in ground-nut and cotton-seed accounts cannot be sustained where the assessee maintains regular books of account with quantitative details and the department points out no specific defect in the accounts or accounting system. Yield of oil may vary with seed quality, climatic conditions, machinery, extraction method, and management efficiency, so a year-to-year comparison by itself is insufficient. The ITAT deleted the addition, holding the adjustment unjustified on the facts presented. Case-Laws Income Tax Fri, 26 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67008