https://www.taxtmi.com/caselaws?id=159888 Stock and account discrepancies noticed during inspection did not justify an addition of 5 per cent to taxable turnover where the defects were treated as trivial on the facts. The books could be rejected technically, but the material on record did not support the higher addition, especially after the appellate authority had already reduced it. The addition was therefore found unsustainable at 5 per cent and reduced to 1 per cent in favour of the assessee. en-us Tue, 18 Aug 1998 00:00:00 +0530 Tue, 03 Dec 2013 15:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159888 Stock and account discrepancies noticed during inspection did not justify an addition of 5 per cent to taxable turnover where the defects were treated as trivial on the facts. The books could be rejected technically, but the material on record did not support the higher addition, especially after the appellate authority had already reduced it. The addition was therefore found unsustainable at 5 per cent and reduced to 1 per cent in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 18 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159888