https://www.taxtmi.com/caselaws?id=407837 The Tribunal upheld the CIT(A)'s decision to delete additions made by the Assessing Officer, including rejecting books of accounts for estimating Gross Profit based on past performance, delays in ESI/PF contributions made before the due date, and additions based on seized material with no financial impact. The Tribunal also confirmed relief granted for non-confirmation of accounts with evidence provided by the assessee and directed the deletion of additions related to alleged undisclosed business activity and excess stock pending further verification. The Tribunal dismissed the revenue's appeal and allowed the assessee's cross-objection for statistical purposes. en-us Wed, 07 Apr 2021 00:00:00 +0530 Mon, 24 May 2021 08:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407837 The Tribunal upheld the CIT(A)'s decision to delete additions made by the Assessing Officer, including rejecting books of accounts for estimating Gross Profit based on past performance, delays in ESI/PF contributions made before the due date, and additions based on seized material with no financial impact. The Tribunal also confirmed relief granted for non-confirmation of accounts with evidence provided by the assessee and directed the deletion of additions related to alleged undisclosed business activity and excess stock pending further verification. The Tribunal dismissed the revenue's appeal and allowed the assessee's cross-objection for statistical purposes. Case-Laws Income Tax Wed, 07 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407837