https://www.taxtmi.com/caselaws?id=404637 The Tribunal partially allowed the appeal, reducing the excess stock addition by adjusting for cost price valuation discrepancies and confirming the difference in cash addition. The Tribunal upheld the addition of Rs. 73,228 for the cash variance, emphasizing the appellant's post-survey explanations were not acceptable. The decision was rendered on 27th January, 2021. en-us Wed, 27 Jan 2021 00:00:00 +0530 Sat, 27 Feb 2021 11:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404637 The Tribunal partially allowed the appeal, reducing the excess stock addition by adjusting for cost price valuation discrepancies and confirming the difference in cash addition. The Tribunal upheld the addition of Rs. 73,228 for the cash variance, emphasizing the appellant's post-survey explanations were not acceptable. The decision was rendered on 27th January, 2021. Case-Laws Income Tax Wed, 27 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404637