https://www.taxtmi.com/caselaws?id=245667 The Tribunal allowed the assessee's appeal regarding the addition under Section 40A(2)(b), leading to the deletion of related interest and penalty issues. The Tribunal dismissed the Revenue's appeal concerning suppressed sales but partly allowed the appeal regarding the estimation of net profit, directing a 5% disallowance of cash payments supported by self-made vouchers. en-us Fri, 28 Mar 2014 00:00:00 +0530 Fri, 04 Apr 2014 10:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245667 The Tribunal allowed the assessee's appeal regarding the addition under Section 40A(2)(b), leading to the deletion of related interest and penalty issues. The Tribunal dismissed the Revenue's appeal concerning suppressed sales but partly allowed the appeal regarding the estimation of net profit, directing a 5% disallowance of cash payments supported by self-made vouchers. Case-Laws Income Tax Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245667