https://www.taxtmi.com/caselaws?id=265196 The ITAT allowed the appeal, condoning the delay in filing due to the assessee's health reasons and admitting the appeal. Regarding the addition for shortage of raw material, the ITAT overturned the disallowance, acknowledging the inherent wastage in the manufacturing process and emphasizing the lack of consideration by lower authorities. The ITAT deleted the addition of Rs. 8,81,679, supporting the assessee's claim based on technical aspects and submissions. en-us Thu, 06 Aug 2015 00:00:00 +0530 Thu, 08 Oct 2015 07:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265196 The ITAT allowed the appeal, condoning the delay in filing due to the assessee's health reasons and admitting the appeal. Regarding the addition for shortage of raw material, the ITAT overturned the disallowance, acknowledging the inherent wastage in the manufacturing process and emphasizing the lack of consideration by lower authorities. The ITAT deleted the addition of Rs. 8,81,679, supporting the assessee's claim based on technical aspects and submissions. Case-Laws Income Tax Thu, 06 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265196