https://www.taxtmi.com/caselaws?id=355546 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A) decision to accept the book results of the assessee, deleting the additions made by the Assessing Officer. The decision was based on the committee's report recommending acceptance of variation up to 15% in electricity consumption, which was found to be within the acceptable range for the assessee. The Tribunal found no reason to reject the book results based on the established norms outlined by the committee. en-us Thu, 08 Feb 2018 00:00:00 +0530 Wed, 14 Feb 2018 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355546 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A) decision to accept the book results of the assessee, deleting the additions made by the Assessing Officer. The decision was based on the committee's report recommending acceptance of variation up to 15% in electricity consumption, which was found to be within the acceptable range for the assessee. The Tribunal found no reason to reject the book results based on the established norms outlined by the committee. Case-Laws Income Tax Thu, 08 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355546