https://www.taxtmi.com/caselaws?id=67289 The Tribunal partially allowed the appeal, reducing the disallowance against shortages claimed by the assessee from Rs. 10,500 to Rs. 5,000 due to acknowledged business realities. Disallowances of Rs. 1,500 each from telephone and travelling expenses were reduced to Rs. 500 for each category, aligning with evidence. The addition of Rs. 4,000 from cartage and majoori account was decreased to Rs. 1,500, considering the practical challenges in maintaining detailed records. The Tribunal made adjustments based on evidence and circumstances presented during the proceedings. en-us Fri, 05 Nov 1976 00:00:00 +0530 Wed, 09 Mar 2011 18:40:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67289 The Tribunal partially allowed the appeal, reducing the disallowance against shortages claimed by the assessee from Rs. 10,500 to Rs. 5,000 due to acknowledged business realities. Disallowances of Rs. 1,500 each from telephone and travelling expenses were reduced to Rs. 500 for each category, aligning with evidence. The addition of Rs. 4,000 from cartage and majoori account was decreased to Rs. 1,500, considering the practical challenges in maintaining detailed records. The Tribunal made adjustments based on evidence and circumstances presented during the proceedings. Case-Laws Income Tax Fri, 05 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67289