https://www.taxtmi.com/caselaws?id=342680 The tribunal upheld the deletion of the addition under Section 68 and the adjustment in the value of closing stock under Section 145A. However, the issue of disallowance of interest under Section 36(1)(iii) was remanded to the AO for further examination as the necessary documentation was not provided by the assessee. The appeal of the Revenue was partly allowed, with the tribunal's order pronounced on 4th May 2017 at Ahmedabad. en-us Thu, 04 May 2017 00:00:00 +0530 Wed, 10 May 2017 07:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342680 The tribunal upheld the deletion of the addition under Section 68 and the adjustment in the value of closing stock under Section 145A. However, the issue of disallowance of interest under Section 36(1)(iii) was remanded to the AO for further examination as the necessary documentation was not provided by the assessee. The appeal of the Revenue was partly allowed, with the tribunal's order pronounced on 4th May 2017 at Ahmedabad. Case-Laws Income Tax Thu, 04 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342680