https://www.taxtmi.com/caselaws?id=194764 The Tribunal upheld the order based on the Special Auditors' report under sec.142(2A), applying specific NP rates on disclosed and undisclosed sales for various assessment years. The additions related to unrecorded business receipts were deleted, expenses disallowed due to non-deduction of TDS were deleted, and additions related to unrecorded advances and protective investments were also deleted. The disallowance of telephone and vehicle expenses was reduced, with specific adjustments made for personal use and depreciation on vehicles. The Tribunal provided detailed directions on each issue, partly allowing appeals from both the assessee and the revenue. en-us Fri, 13 Jan 2012 00:00:00 +0530 Mon, 25 Sep 2017 13:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194764 The Tribunal upheld the order based on the Special Auditors' report under sec.142(2A), applying specific NP rates on disclosed and undisclosed sales for various assessment years. The additions related to unrecorded business receipts were deleted, expenses disallowed due to non-deduction of TDS were deleted, and additions related to unrecorded advances and protective investments were also deleted. The disallowance of telephone and vehicle expenses was reduced, with specific adjustments made for personal use and depreciation on vehicles. The Tribunal provided detailed directions on each issue, partly allowing appeals from both the assessee and the revenue. Case-Laws Income Tax Fri, 13 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194764