https://www.taxtmi.com/caselaws?id=11794 The High Court allowed the appeal, ruling in favor of the assessee by deleting the addition of Rs. 4,44,605 on account of dust elimination. The court found the addition arbitrary as no income was received or accrued to the assessee from the dust elimination process, emphasizing that no price was paid for the dust eliminated and no expenditure was incurred. The court referred to relevant case law principles and concluded that the Assessing Officer's decision to add the amount was arbitrary and illegal, leading to the deletion of the addition in favor of the appellant. en-us Fri, 18 Apr 2003 00:00:00 +0530 Tue, 09 Feb 2010 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11794 The High Court allowed the appeal, ruling in favor of the assessee by deleting the addition of Rs. 4,44,605 on account of dust elimination. The court found the addition arbitrary as no income was received or accrued to the assessee from the dust elimination process, emphasizing that no price was paid for the dust eliminated and no expenditure was incurred. The court referred to relevant case law principles and concluded that the Assessing Officer's decision to add the amount was arbitrary and illegal, leading to the deletion of the addition in favor of the appellant. Case-Laws Income Tax Fri, 18 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11794