https://www.taxtmi.com/caselaws?id=68509 The Tribunal allowed the appeals in part, deleting the sustained addition of Rs. 1,18,000 out of Rs. 1,93,356 as the AO failed to justify unrecorded sales or suppression of purchases. Reductions in other additions were made based on deductibility under relevant provisions, with some expenses being sustained due to lack of justification. Disallowances of various expenses were upheld, and additions related to unaccounted transactions were confirmed. The Tribunal reversed the CIT(A)'s decision on the treatment of excess stock but agreed on the deletion of accrued interest addition. en-us Tue, 27 Aug 2002 00:00:00 +0530 Wed, 30 Mar 2011 17:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68509 The Tribunal allowed the appeals in part, deleting the sustained addition of Rs. 1,18,000 out of Rs. 1,93,356 as the AO failed to justify unrecorded sales or suppression of purchases. Reductions in other additions were made based on deductibility under relevant provisions, with some expenses being sustained due to lack of justification. Disallowances of various expenses were upheld, and additions related to unaccounted transactions were confirmed. The Tribunal reversed the CIT(A)'s decision on the treatment of excess stock but agreed on the deletion of accrued interest addition. Case-Laws Income Tax Tue, 27 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68509