https://www.taxtmi.com/caselaws?id=216980 The Tribunal directed the AO to delete the Rs. 1 lakh addition on account of yield wastage, reduced disallowances on carriage inward/outward and processing charges, restored the bad debt issue for fresh adjudication, and deleted the disallowance on stipend to trainees. The Tribunal emphasized the importance of detailed evidence and proper record-keeping in substantiating claims, providing partial relief to the assessee. en-us Thu, 14 Jun 2012 00:00:00 +0530 Fri, 09 Sep 2016 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216980 The Tribunal directed the AO to delete the Rs. 1 lakh addition on account of yield wastage, reduced disallowances on carriage inward/outward and processing charges, restored the bad debt issue for fresh adjudication, and deleted the disallowance on stipend to trainees. The Tribunal emphasized the importance of detailed evidence and proper record-keeping in substantiating claims, providing partial relief to the assessee. Case-Laws Income Tax Thu, 14 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216980