https://www.taxtmi.com/caselaws?id=71115 The Tribunal allowed the assessee's claims in various accounts for different assessment years. Disallowance of bad debts was overturned due to the impracticality of pursuing litigation for small amounts. Additions to vegetable oil, mustard oil, atta tax paid, and sugar accounts were deemed unjustified based on consistent acceptance of the assessee's book results and proper maintenance of accounts. Losses in Badam oil and Khandsari sugar accounts were accepted due to detailed evidence provided by the assessee, leading to the allowance of the appeals. en-us Mon, 17 Jan 1977 00:00:00 +0530 Thu, 21 Apr 2011 13:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71115 The Tribunal allowed the assessee's claims in various accounts for different assessment years. Disallowance of bad debts was overturned due to the impracticality of pursuing litigation for small amounts. Additions to vegetable oil, mustard oil, atta tax paid, and sugar accounts were deemed unjustified based on consistent acceptance of the assessee's book results and proper maintenance of accounts. Losses in Badam oil and Khandsari sugar accounts were accepted due to detailed evidence provided by the assessee, leading to the allowance of the appeals. Case-Laws Income Tax Mon, 17 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71115