https://www.taxtmi.com/caselaws?id=67453 The Tribunal allowed the department's appeals, directing a fresh investigation and decision by the Commissioner (Appeals) due to discrepancies in the search proceedings. The cross-objection by the assessee was dismissed, and the matter was remanded for reconsideration in light of the Tribunal's observations. The Tribunal upheld the deletion of an addition made in the hands of Smt. Ratan Devi Dugar and rejected the weighted deduction under section 35B for packing credit interest. en-us Wed, 03 Sep 1986 00:00:00 +0530 Thu, 10 Mar 2011 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67453 The Tribunal allowed the department's appeals, directing a fresh investigation and decision by the Commissioner (Appeals) due to discrepancies in the search proceedings. The cross-objection by the assessee was dismissed, and the matter was remanded for reconsideration in light of the Tribunal's observations. The Tribunal upheld the deletion of an addition made in the hands of Smt. Ratan Devi Dugar and rejected the weighted deduction under section 35B for packing credit interest. Case-Laws Income Tax Wed, 03 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67453