https://www.taxtmi.com/caselaws?id=71132 In a rice milling matter, the disclosed yield was accepted as fair because the assessee showed that paddy purchased in November and December had higher moisture content, which reduced yield. The year under appeal was also compared with the immediately preceding year, when purchases were spread over a longer period and a higher yield had been accepted. On those facts, the addition for alleged low yield was deleted in favour of the assessee. en-us Fri, 25 Apr 1980 00:00:00 +0530 Thu, 21 Apr 2011 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71132 In a rice milling matter, the disclosed yield was accepted as fair because the assessee showed that paddy purchased in November and December had higher moisture content, which reduced yield. The year under appeal was also compared with the immediately preceding year, when purchases were spread over a longer period and a higher yield had been accepted. On those facts, the addition for alleged low yield was deleted in favour of the assessee. Case-Laws Income Tax Fri, 25 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71132