https://www.taxtmi.com/caselaws?id=174433 The Tribunal determined the breakage rate for bottles used in manufacturing liquor to be 15.25%, emphasizing thorough examination of facts. It upheld the genuineness of the price paid for bottles and rejected a reference to the Court on this matter. However, a reference was directed on the deletion of addition for complimentary articles claimed by the assessee, stressing the need for detailed examination of the issue. The judgment underscores the significance of factual findings by the Tribunal and the requirement for comprehensive references to address legal and factual matters effectively. en-us Tue, 21 Jul 1998 00:00:00 +0530 Thu, 08 Oct 2015 12:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174433 The Tribunal determined the breakage rate for bottles used in manufacturing liquor to be 15.25%, emphasizing thorough examination of facts. It upheld the genuineness of the price paid for bottles and rejected a reference to the Court on this matter. However, a reference was directed on the deletion of addition for complimentary articles claimed by the assessee, stressing the need for detailed examination of the issue. The judgment underscores the significance of factual findings by the Tribunal and the requirement for comprehensive references to address legal and factual matters effectively. Case-Laws Income Tax Tue, 21 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174433