https://www.taxtmi.com/caselaws?id=266591 The ITAT Delhi directed the Assessing Officer to reconsider the addition of excess stock of Copper Scrap, emphasizing the need for independent evidence and giving the appellant an opportunity to substantiate their claim. The appellant's appeal was allowed for statistical purposes, indicating a procedural victory without altering the substantive decision at that stage. en-us Wed, 24 Jun 2015 00:00:00 +0530 Thu, 22 Oct 2015 15:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266591 The ITAT Delhi directed the Assessing Officer to reconsider the addition of excess stock of Copper Scrap, emphasizing the need for independent evidence and giving the appellant an opportunity to substantiate their claim. The appellant's appeal was allowed for statistical purposes, indicating a procedural victory without altering the substantive decision at that stage. Case-Laws Income Tax Wed, 24 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266591