https://www.taxtmi.com/caselaws?id=176481 The Tribunal allowed the appeal of the assessee for the Assessment Year 2006-07, deleting the addition of suppressed job work receipts and disallowance of machinery renovation/repairs expenses and building repairs expenses made by the Assessing Officer. The Tribunal held that rejecting the books of accounts solely based on electricity consumption variation was unjustified, especially when no defects were found in the audited books and the variation was deemed marginal and not abnormal. en-us Fri, 07 Mar 2014 00:00:00 +0530 Wed, 23 Dec 2015 21:59:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176481 The Tribunal allowed the appeal of the assessee for the Assessment Year 2006-07, deleting the addition of suppressed job work receipts and disallowance of machinery renovation/repairs expenses and building repairs expenses made by the Assessing Officer. The Tribunal held that rejecting the books of accounts solely based on electricity consumption variation was unjustified, especially when no defects were found in the audited books and the variation was deemed marginal and not abnormal. Case-Laws Income Tax Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176481