https://www.taxtmi.com/caselaws?id=260751 The Tribunal partially allowed the appeal, directing the acceptance of the assessee's books of accounts and deleting the additions made under Sections 145(3) and 69A of the Income Tax Act. However, the challenge to the interest levied under Sections 234A, 234B, and 234C was dismissed. The judgment underscores the significance of thorough examination of documentary evidence and maintenance of detailed records to support claims in tax assessments. en-us Thu, 11 Jun 2015 00:00:00 +0530 Tue, 23 Jun 2015 07:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260751 The Tribunal partially allowed the appeal, directing the acceptance of the assessee's books of accounts and deleting the additions made under Sections 145(3) and 69A of the Income Tax Act. However, the challenge to the interest levied under Sections 234A, 234B, and 234C was dismissed. The judgment underscores the significance of thorough examination of documentary evidence and maintenance of detailed records to support claims in tax assessments. Case-Laws Income Tax Thu, 11 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260751