https://www.taxtmi.com/caselaws?id=245133 The High Court upheld the Tribunal's decision in dismissing the Tax Appeal, affirming the addition made by the Assessing Officer for suppression of gross profit and the sustaining of the addition under section 36(i)(va) for late payment of employees' provident fund contribution. The High Court found the Tribunal's factual findings, including unusual consumption patterns of raw materials and a decline in average sale price, to be supported by evidence, leading to the dismissal of the appeal. en-us Tue, 11 Mar 2014 00:00:00 +0530 Thu, 20 Mar 2014 14:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245133 The High Court upheld the Tribunal's decision in dismissing the Tax Appeal, affirming the addition made by the Assessing Officer for suppression of gross profit and the sustaining of the addition under section 36(i)(va) for late payment of employees' provident fund contribution. The High Court found the Tribunal's factual findings, including unusual consumption patterns of raw materials and a decline in average sale price, to be supported by evidence, leading to the dismissal of the appeal. Case-Laws Income Tax Tue, 11 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245133