https://www.taxtmi.com/caselaws?id=410693 The Tribunal directed the AO to delete the addition of Rs. 6,81,500 under section 43CA of the Income Tax Act, emphasizing that minor variations within the tolerance limit should not warrant an addition. The appeal of the assessee was allowed, quashing the impugned order and highlighting the importance of considering the tolerance limit and the retrospective application of the proviso for fairness in tax assessments. en-us Fri, 02 Jul 2021 00:00:00 +0530 Sat, 07 Aug 2021 08:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410693 The Tribunal directed the AO to delete the addition of Rs. 6,81,500 under section 43CA of the Income Tax Act, emphasizing that minor variations within the tolerance limit should not warrant an addition. The appeal of the assessee was allowed, quashing the impugned order and highlighting the importance of considering the tolerance limit and the retrospective application of the proviso for fairness in tax assessments. Case-Laws Income Tax Fri, 02 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410693