https://www.taxtmi.com/caselaws?id=116861 The Tribunal decided to delete the addition of Rs. 5,262 on account of low yield of Rice-bran as the Assessing Officer failed to justify the addition. Similarly, the addition of Rs. 33,040 on account of rice husk was deleted based on precedents and the decision of the CIT(A). The disallowance of Rs. 5,000 from factory expenses and repairs account was deemed unjustified and deleted as no un-vouched expenditure was found. However, the disallowance of scooter expenses and depreciation by 1/5th due to personal use was upheld, resulting in the appeal being partly allowed except for this specific issue. en-us Wed, 17 Sep 2003 00:00:00 +0530 Mon, 18 Jun 2012 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116861 The Tribunal decided to delete the addition of Rs. 5,262 on account of low yield of Rice-bran as the Assessing Officer failed to justify the addition. Similarly, the addition of Rs. 33,040 on account of rice husk was deleted based on precedents and the decision of the CIT(A). The disallowance of Rs. 5,000 from factory expenses and repairs account was deemed unjustified and deleted as no un-vouched expenditure was found. However, the disallowance of scooter expenses and depreciation by 1/5th due to personal use was upheld, resulting in the appeal being partly allowed except for this specific issue. Case-Laws Income Tax Wed, 17 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116861