https://www.taxtmi.com/caselaws?id=182459 The Tribunal partly allowed the appeal, deleting additions made on account of gross profit sustained by the Commissioner (Appeals) due to lack of specific mistakes in the assessee's accounts. The Tribunal also rejected the addition made on account of rejected rough diamond as the assessee did not challenge it before the Commissioner (Appeals). Additionally, the Tribunal allowed the assessee's appeal on disallowances related to tea, coffee, conveyance charges, telephone and telex expenses, citing lack of concrete evidence and proper investigation. However, the Tribunal rejected the disallowance related to motor-car expenses and depreciation as it was not pressed before the Commissioner (Appeals) and not challenged by the assessee. en-us Mon, 26 May 1997 00:00:00 +0530 Wed, 11 May 2016 11:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182459 The Tribunal partly allowed the appeal, deleting additions made on account of gross profit sustained by the Commissioner (Appeals) due to lack of specific mistakes in the assessee's accounts. The Tribunal also rejected the addition made on account of rejected rough diamond as the assessee did not challenge it before the Commissioner (Appeals). Additionally, the Tribunal allowed the assessee's appeal on disallowances related to tea, coffee, conveyance charges, telephone and telex expenses, citing lack of concrete evidence and proper investigation. However, the Tribunal rejected the disallowance related to motor-car expenses and depreciation as it was not pressed before the Commissioner (Appeals) and not challenged by the assessee. Case-Laws Income Tax Mon, 26 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182459