https://www.taxtmi.com/caselaws?id=266337 The ITAT Kolkata upheld the CIT(A)'s decision to delete additions made by the AO for shortages of maize and wheat. The tribunal deemed the explanations provided by the assessee reasonable, with the shortages falling within acceptable limits. The ITAT dismissed the revenue's appeal, confirming CIT(A)'s order based on complete books of account and lack of defects pointed out by the AO. en-us Thu, 11 Jun 2015 00:00:00 +0530 Mon, 19 Oct 2015 20:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266337 The ITAT Kolkata upheld the CIT(A)'s decision to delete additions made by the AO for shortages of maize and wheat. The tribunal deemed the explanations provided by the assessee reasonable, with the shortages falling within acceptable limits. The ITAT dismissed the revenue's appeal, confirming CIT(A)'s order based on complete books of account and lack of defects pointed out by the AO. Case-Laws Income Tax Thu, 11 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266337