https://www.taxtmi.com/caselaws?id=103874 The appeal was made against the Commissioner (Appeals)'s order for the assessment year 1990-91, focusing on the addition of Rs. 2,59,187 for unutilized Intra Ocular Lens (IOL) units by an Eye Specialist. The Tribunal ruled in favor of the assessee, noting discrepancies in the Assessing Officer's calculations and lack of evidence for assumptions. The Tribunal upheld the claim of damaged IOL units, leading to the deletion of the addition. As a result, the appeal was allowed in part, and the Rs. 2,59,187 addition was removed based on the Tribunal's analysis. en-us Fri, 27 Apr 2001 00:00:00 +0530 Fri, 24 Feb 2012 18:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103874 The appeal was made against the Commissioner (Appeals)'s order for the assessment year 1990-91, focusing on the addition of Rs. 2,59,187 for unutilized Intra Ocular Lens (IOL) units by an Eye Specialist. The Tribunal ruled in favor of the assessee, noting discrepancies in the Assessing Officer's calculations and lack of evidence for assumptions. The Tribunal upheld the claim of damaged IOL units, leading to the deletion of the addition. As a result, the appeal was allowed in part, and the Rs. 2,59,187 addition was removed based on the Tribunal's analysis. Case-Laws Income Tax Fri, 27 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103874