https://www.taxtmi.com/caselaws?id=268832 The Tribunal upheld the CIT(A) decision to delete the trading addition, emphasizing the lack of material defects in the books of account and valid reasons for the GP rate decline. The appeal by the revenue was dismissed based on past decisions and the assessee's explanations for the GP rate differences. en-us Fri, 09 Oct 2015 00:00:00 +0530 Wed, 02 Dec 2015 22:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268832 The Tribunal upheld the CIT(A) decision to delete the trading addition, emphasizing the lack of material defects in the books of account and valid reasons for the GP rate decline. The appeal by the revenue was dismissed based on past decisions and the assessee's explanations for the GP rate differences. Case-Laws Income Tax Fri, 09 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268832