https://www.taxtmi.com/caselaws?id=182807 The Tribunal partially allowed the appeal by directing the AO to adopt state PWD rates for the cost of construction and disallowing separate additions for business receipts when income is estimated. The addition of cash credits under section 68 was also disallowed due to the improper rejection of books by the AO. en-us Fri, 18 Sep 2015 00:00:00 +0530 Fri, 20 May 2016 10:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182807 The Tribunal partially allowed the appeal by directing the AO to adopt state PWD rates for the cost of construction and disallowing separate additions for business receipts when income is estimated. The addition of cash credits under section 68 was also disallowed due to the improper rejection of books by the AO. Case-Laws Income Tax Fri, 18 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182807