https://www.taxtmi.com/caselaws?id=292799 The taxable addition was recalculated after the books showed that the coal realised a lower price than initially taken and that dispatch expenses were deductible at six annas per ton. On that basis, the Commissioner revised the figures and reduced the assessable addition to the lower computed amount, granting relief to the assessee through a corresponding reduction in the assessment. en-us Mon, 21 Dec 1942 00:00:00 +0630 Fri, 08 Jan 2021 11:25:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292799 The taxable addition was recalculated after the books showed that the coal realised a lower price than initially taken and that dispatch expenses were deductible at six annas per ton. On that basis, the Commissioner revised the figures and reduced the assessable addition to the lower computed amount, granting relief to the assessee through a corresponding reduction in the assessment. Case-Laws Income Tax Mon, 21 Dec 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=292799