https://www.taxtmi.com/caselaws?id=67684 The Tribunal deleted the addition of Rs. 15,425 related to excessive shortages in various accounts, finding the shortages shown by the assessee to be reasonable based on historical data. However, the disallowances of Rs. 735 for Basa expenses and Rs. 821 for shop expenses were upheld by the Tribunal, declining to interfere with the decisions made by the Appellate Assistant Commissioner. en-us Mon, 26 Dec 1977 00:00:00 +0530 Sat, 12 Mar 2011 13:28:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67684 The Tribunal deleted the addition of Rs. 15,425 related to excessive shortages in various accounts, finding the shortages shown by the assessee to be reasonable based on historical data. However, the disallowances of Rs. 735 for Basa expenses and Rs. 821 for shop expenses were upheld by the Tribunal, declining to interfere with the decisions made by the Appellate Assistant Commissioner. Case-Laws Income Tax Mon, 26 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67684