https://www.taxtmi.com/caselaws?id=189889 The Tribunal upheld the decision of the CIT (Appeals) to enhance the assessment by withdrawing allowances for excise duty liabilities, confirming add-backs of Rs. 19,59,972 and Rs. 12,32,881. The CIT (Appeals) had the authority to enhance the assessment, as the claimed liabilities were not enforceable during the relevant accounting year. en-us Thu, 28 Nov 1991 00:00:00 +0530 Tue, 24 Jan 2017 17:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189889 The Tribunal upheld the decision of the CIT (Appeals) to enhance the assessment by withdrawing allowances for excise duty liabilities, confirming add-backs of Rs. 19,59,972 and Rs. 12,32,881. The CIT (Appeals) had the authority to enhance the assessment, as the claimed liabilities were not enforceable during the relevant accounting year. Case-Laws Income Tax Thu, 28 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189889