https://www.taxtmi.com/caselaws?id=180366 Additions based on foreign tax authority material and third-party documents collected behind the assessee's back were held unsustainable because the material was not furnished for rebuttal, and confirmation letters from suppliers were not disproved. The challenge to the assessment under section 153A for assessment year 2000-01 also failed because the issue had already been decided against the assessee on identical facts. For the Wingro International transaction for assessment year 2004-05, gross-profit estimation was rejected where the receipt, sale and related purchase liability were recorded, but the excess provision over the invoice value to the extent of USD 13,600 was directed to be added. en-us Thu, 25 Feb 2010 00:00:00 +0530 Tue, 22 Mar 2016 14:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180366 Additions based on foreign tax authority material and third-party documents collected behind the assessee's back were held unsustainable because the material was not furnished for rebuttal, and confirmation letters from suppliers were not disproved. The challenge to the assessment under section 153A for assessment year 2000-01 also failed because the issue had already been decided against the assessee on identical facts. For the Wingro International transaction for assessment year 2004-05, gross-profit estimation was rejected where the receipt, sale and related purchase liability were recorded, but the excess provision over the invoice value to the extent of USD 13,600 was directed to be added. Case-Laws Income Tax Thu, 25 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180366