https://www.taxtmi.com/caselaws?id=68599 The ITAT allowed the appeal in part, disallowing additions based on a discrepancy in the GP rate applied by the AO and CIT(A). The ITAT deemed the survey conducted by the Inspector of the IT Department under s. 133A as unauthorized, resulting in the deletion of an addition amounting to Rs. 1,00,926. The issue of charging interest was briefly addressed as mandatory and consequential without further elaboration. en-us Mon, 14 Mar 2005 00:00:00 +0530 Wed, 18 Jul 2012 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68599 The ITAT allowed the appeal in part, disallowing additions based on a discrepancy in the GP rate applied by the AO and CIT(A). The ITAT deemed the survey conducted by the Inspector of the IT Department under s. 133A as unauthorized, resulting in the deletion of an addition amounting to Rs. 1,00,926. The issue of charging interest was briefly addressed as mandatory and consequential without further elaboration. Case-Laws Income Tax Mon, 14 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68599