https://www.taxtmi.com/caselaws?id=182337 The appeal was partly allowed in the case involving additions under section 133A. The Tribunal directed the Assessing Officer to apply a 25% Gross Profit on total sales for unreliable accounts under section 145(3), providing partial relief to the assessee. The addition for negative cash balance was deleted as there was no authority to treat it as income. However, the additions for stock shortage and unaccounted service charges were upheld as reasonable estimates by survey officers. en-us Fri, 02 Jul 2010 00:00:00 +0530 Sat, 07 May 2016 14:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182337 The appeal was partly allowed in the case involving additions under section 133A. The Tribunal directed the Assessing Officer to apply a 25% Gross Profit on total sales for unreliable accounts under section 145(3), providing partial relief to the assessee. The addition for negative cash balance was deleted as there was no authority to treat it as income. However, the additions for stock shortage and unaccounted service charges were upheld as reasonable estimates by survey officers. Case-Laws Income Tax Fri, 02 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182337