https://www.taxtmi.com/caselaws?id=419133 The Tribunal allowed the appeal for statistical purposes, directing the deduction of the cost of gold from the sale price to determine the actual profit earned by the assessee. The decision emphasized the need for a comprehensive evaluation of the facts and circumstances, resulting in a fair outcome for the assessee. The revised income calculation amounted to Rs. 2,80,042, overturning the additions made by the Revenue authorities based on unauthenticated documents from a third party. en-us Mon, 10 Jan 2022 00:00:00 +0530 Fri, 04 Mar 2022 08:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419133 The Tribunal allowed the appeal for statistical purposes, directing the deduction of the cost of gold from the sale price to determine the actual profit earned by the assessee. The decision emphasized the need for a comprehensive evaluation of the facts and circumstances, resulting in a fair outcome for the assessee. The revised income calculation amounted to Rs. 2,80,042, overturning the additions made by the Revenue authorities based on unauthenticated documents from a third party. Case-Laws Income Tax Mon, 10 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419133