https://www.taxtmi.com/caselaws?id=181997 The Tribunal upheld the CIT(A)'s decisions in the case. The deletion of the addition on account of work-in-progress was confirmed, disallowance on unproved purchases was restricted to 25% for two suppliers and fully sustained for one, and additions on purchases from specific suppliers were maintained. The judgment highlighted the importance of evidence for claimed purchases and the consistency in the assessee's accounting methods. Both the Revenue's appeal and the assessee's cross-objection were dismissed. en-us Fri, 28 May 2010 00:00:00 +0530 Wed, 13 Sep 2023 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181997 The Tribunal upheld the CIT(A)'s decisions in the case. The deletion of the addition on account of work-in-progress was confirmed, disallowance on unproved purchases was restricted to 25% for two suppliers and fully sustained for one, and additions on purchases from specific suppliers were maintained. The judgment highlighted the importance of evidence for claimed purchases and the consistency in the assessee's accounting methods. Both the Revenue's appeal and the assessee's cross-objection were dismissed. Case-Laws Income Tax Fri, 28 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181997