https://www.taxtmi.com/caselaws?id=236374 The Tribunal upheld the CIT(A)'s deletions of additions made by the Assessing Officer, including under-valuation of stock, trading addition, special incentives to staff, franchise charges, capital nature expenses, repair and maintenance of garments, and expenses in share trading. The Tribunal found the AO's actions lacked justification and supported the CIT(A)'s decisions based on verifiable records and consistency with previous Tribunal findings. The revenue's appeals for both assessment years were dismissed. en-us Fri, 12 Jul 2013 00:00:00 +0530 Sat, 24 Aug 2013 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236374 The Tribunal upheld the CIT(A)'s deletions of additions made by the Assessing Officer, including under-valuation of stock, trading addition, special incentives to staff, franchise charges, capital nature expenses, repair and maintenance of garments, and expenses in share trading. The Tribunal found the AO's actions lacked justification and supported the CIT(A)'s decisions based on verifiable records and consistency with previous Tribunal findings. The revenue's appeals for both assessment years were dismissed. Case-Laws Income Tax Fri, 12 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236374