https://www.taxtmi.com/caselaws?id=282375 The Tribunal ruled in favor of the assessee, finding that the items sold were the same as those declared under VDIS. The Tribunal accepted the evidence presented, including conversion records and sales documentation, which demonstrated a match in quantities and items. Consequently, the addition under Section 68 of the Income Tax Act, 1961 was deemed unjustified, and the appeal of the assessee was allowed. en-us Wed, 31 Aug 2016 00:00:00 +0530 Mon, 05 Aug 2019 20:16:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282375 The Tribunal ruled in favor of the assessee, finding that the items sold were the same as those declared under VDIS. The Tribunal accepted the evidence presented, including conversion records and sales documentation, which demonstrated a match in quantities and items. Consequently, the addition under Section 68 of the Income Tax Act, 1961 was deemed unjustified, and the appeal of the assessee was allowed. Case-Laws Income Tax Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282375