https://www.taxtmi.com/caselaws?id=427299 The Tribunal upheld the CIT(A)'s decision to delete the additions for Jamshedpur Branch, Kolkata Headquarters, and Pune Branch. The AO's adjustments were deemed unjustified as no specific defects in the books of accounts were found, and valid reasons were provided for the changes in GP and NP rates. The Tribunal dismissed the revenue's appeal, affirming the CIT(A)'s well-supported orders. en-us Tue, 30 Aug 2022 00:00:00 +0530 Tue, 06 Sep 2022 07:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427299 The Tribunal upheld the CIT(A)'s decision to delete the additions for Jamshedpur Branch, Kolkata Headquarters, and Pune Branch. The AO's adjustments were deemed unjustified as no specific defects in the books of accounts were found, and valid reasons were provided for the changes in GP and NP rates. The Tribunal dismissed the revenue's appeal, affirming the CIT(A)'s well-supported orders. Case-Laws Income Tax Tue, 30 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427299