https://www.taxtmi.com/caselaws?id=239299 The Tribunal allowed the appeals for statistical purposes, directing the AO to re-examine the reconciliation of stock discrepancies and the explanation for excess stock. The disallowance related to provident fund contributions was deleted based on the Supreme Court's ruling in Allied Motors (P.) Ltd. v. CIT, holding the amendment to section 43-B as retrospective. en-us Tue, 23 Apr 2013 00:00:00 +0530 Sun, 10 Nov 2013 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239299 The Tribunal allowed the appeals for statistical purposes, directing the AO to re-examine the reconciliation of stock discrepancies and the explanation for excess stock. The disallowance related to provident fund contributions was deleted based on the Supreme Court's ruling in Allied Motors (P.) Ltd. v. CIT, holding the amendment to section 43-B as retrospective. Case-Laws Income Tax Tue, 23 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239299