https://www.taxtmi.com/caselaws?id=357192 The Tribunal allowed the appeal in part by deleting the addition made on account of the suppressed value of closing stock. The issue of disallowance under section 40(a)(ia) for non-deduction of tax at source on melting and hallmarking charges was remitted back to the AO for fresh adjudication in accordance with the law. The general ground raised did not require adjudication. en-us Fri, 16 Mar 2018 00:00:00 +0530 Sun, 18 Mar 2018 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357192 The Tribunal allowed the appeal in part by deleting the addition made on account of the suppressed value of closing stock. The issue of disallowance under section 40(a)(ia) for non-deduction of tax at source on melting and hallmarking charges was remitted back to the AO for fresh adjudication in accordance with the law. The general ground raised did not require adjudication. Case-Laws Income Tax Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357192