https://www.taxtmi.com/caselaws?id=334396 Additions for evaded turnover and alleged unaccounted purchases were examined in light of the assessee's business in furniture manufacture, sale, repair and job work. The court accepted concurrent findings that manufacture and sales were established, and held that unproved job work and most repair claims could be rejected for lack of supporting particulars. However, proved repair receipts of Rs. 9,900 warranted proportionate relief in the turnover addition. It also held that an addition for unaccounted purchases could not stand without material showing purchases beyond the disclosed business materials, and that addition was deleted. The turnover addition was reduced only to the extent justified by the proved receipts. en-us Fri, 04 Nov 2016 00:00:00 +0530 Mon, 19 Mar 2018 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334396 Additions for evaded turnover and alleged unaccounted purchases were examined in light of the assessee's business in furniture manufacture, sale, repair and job work. The court accepted concurrent findings that manufacture and sales were established, and held that unproved job work and most repair claims could be rejected for lack of supporting particulars. However, proved repair receipts of Rs. 9,900 warranted proportionate relief in the turnover addition. It also held that an addition for unaccounted purchases could not stand without material showing purchases beyond the disclosed business materials, and that addition was deleted. The turnover addition was reduced only to the extent justified by the proved receipts. Case-Laws VAT and Sales Tax Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334396