https://www.taxtmi.com/caselaws?id=246990 The Tribunal partially allowed the appeal, setting aside disallowances and additions made based on rejected books and directing the Assessing Officer to reconsider the trading addition based on appropriate assessment criteria. The Tribunal emphasized the importance of considering previous or subsequent year results or comparables while making such estimations. en-us Thu, 17 Apr 2014 00:00:00 +0530 Tue, 29 Apr 2014 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246990 The Tribunal partially allowed the appeal, setting aside disallowances and additions made based on rejected books and directing the Assessing Officer to reconsider the trading addition based on appropriate assessment criteria. The Tribunal emphasized the importance of considering previous or subsequent year results or comparables while making such estimations. Case-Laws Income Tax Thu, 17 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246990