https://www.taxtmi.com/caselaws?id=67834 The appeal was partly allowed by the Appellate Tribunal. The trading additions for both years were deleted as the Tribunal found the trading accounts were properly maintained with minor discrepancies not warranting additions. The disallowance of scooter expenditure was reduced from 1/3rd to 1/6th of the total claim. Additionally, the addition of the stolen cash amount of Rs. 1,674 was deleted by the Tribunal due to the small nature of the loss and the absence of an FIR not being sufficient grounds for inclusion in the income. en-us Mon, 12 Jul 1982 00:00:00 +0530 Mon, 14 Mar 2011 18:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67834 The appeal was partly allowed by the Appellate Tribunal. The trading additions for both years were deleted as the Tribunal found the trading accounts were properly maintained with minor discrepancies not warranting additions. The disallowance of scooter expenditure was reduced from 1/3rd to 1/6th of the total claim. Additionally, the addition of the stolen cash amount of Rs. 1,674 was deleted by the Tribunal due to the small nature of the loss and the absence of an FIR not being sufficient grounds for inclusion in the income. Case-Laws Income Tax Mon, 12 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67834