https://www.taxtmi.com/caselaws?id=275074 Non-production of complete books of account and supporting vouchers justified setting aside the assessment and appellate orders for fresh verification, because the revenue authorities could not properly test the claims and the appellate stage had not ensured production of the relevant material under Rule 46A(4). The disallowances and additions were therefore remanded for de novo assessment. The claim that plastic crates used in the bottling business qualify for 50% depreciation as plastic containers used as refills was also left open, since the factual record on their use and classification was incomplete and required fresh adjudication. The matters were restored for reconsideration and the appeals were partly allowed for statistical purposes. en-us Mon, 05 Jun 2017 00:00:00 +0530 Mon, 17 Sep 2018 20:26:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275074 Non-production of complete books of account and supporting vouchers justified setting aside the assessment and appellate orders for fresh verification, because the revenue authorities could not properly test the claims and the appellate stage had not ensured production of the relevant material under Rule 46A(4). The disallowances and additions were therefore remanded for de novo assessment. The claim that plastic crates used in the bottling business qualify for 50% depreciation as plastic containers used as refills was also left open, since the factual record on their use and classification was incomplete and required fresh adjudication. The matters were restored for reconsideration and the appeals were partly allowed for statistical purposes. Case-Laws Income Tax Mon, 05 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275074