https://www.taxtmi.com/highlights?id=58550 Rejection of books of accounts - difference in stock - Once the difference is very negligible which can be due to various factors and reasons including the quality of seed, oil contents in the seeds due to climate condition for a particular season which affects the quality of crop itself. Ignoring all these factors as explained by the assessee in the reply to the show cause notice of the A.O., the addition made by the A.O. and sustained by the ld. CIT(A) is not justified. - AT en-us Mon, 28 Jun 2021 13:56:36 +0530 Mon, 28 Jun 2021 13:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58550 Rejection of books of accounts - difference in stock - Once the difference is very negligible which can be due to various factors and reasons including the quality of seed, oil contents in the seeds due to climate condition for a particular season which affects the quality of crop itself. Ignoring all these factors as explained by the assessee in the reply to the show cause notice of the A.O., the addition made by the A.O. and sustained by the ld. CIT(A) is not justified. - AT Highlights Income Tax Mon, 28 Jun 2021 13:56:36 +0530 https://www.taxtmi.com/highlights?id=58550