https://www.taxtmi.com/caselaws?id=248197 The ITAT Delhi allowed the appeal for statistical purposes, directing the Assessing Officer to verify the deletion of the enhancement of sales by the Trade Tax Authority. If the sales enhancement was deleted, the addition of gross profit was deemed unjustified under the Income Tax Act. The case emphasized the importance of evidence-based decisions and consistency between Trade Tax provisions and Income Tax Act assessments. en-us Fri, 16 May 2014 00:00:00 +0530 Thu, 05 Jun 2014 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248197 The ITAT Delhi allowed the appeal for statistical purposes, directing the Assessing Officer to verify the deletion of the enhancement of sales by the Trade Tax Authority. If the sales enhancement was deleted, the addition of gross profit was deemed unjustified under the Income Tax Act. The case emphasized the importance of evidence-based decisions and consistency between Trade Tax provisions and Income Tax Act assessments. Case-Laws Income Tax Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248197