https://www.taxtmi.com/caselaws?id=245363 The appellant challenged the addition of sales outside the books of account and profit on purchases due to failure to produce evidence of spare parts supply. The Tribunal upheld the decision, denying the appellant's request to present additional evidence under Rule 46A. The High Court affirmed the lower court's ruling, stating no substantial legal question was raised, thereby dismissing the appeal. en-us Mon, 10 Mar 2014 00:00:00 +0530 Thu, 27 Mar 2014 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245363 The appellant challenged the addition of sales outside the books of account and profit on purchases due to failure to produce evidence of spare parts supply. The Tribunal upheld the decision, denying the appellant's request to present additional evidence under Rule 46A. The High Court affirmed the lower court's ruling, stating no substantial legal question was raised, thereby dismissing the appeal. Case-Laws Income Tax Mon, 10 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245363