https://www.taxtmi.com/caselaws?id=439634 The Tribunal upheld the deletion of additions made by the Assessing Officer on account of difference in Gross Profit Rate, Scheme Expenses, and overriding commission. The Tribunal emphasized the need for comparable sales data to determine the Gross Profit ratio, directed deletion of scheme expenses due to lack of details, and upheld the deletion of overriding commission based on consistency with a previous decision. en-us Thu, 25 May 2023 00:00:00 +0530 Mon, 26 Jun 2023 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439634 The Tribunal upheld the deletion of additions made by the Assessing Officer on account of difference in Gross Profit Rate, Scheme Expenses, and overriding commission. The Tribunal emphasized the need for comparable sales data to determine the Gross Profit ratio, directed deletion of scheme expenses due to lack of details, and upheld the deletion of overriding commission based on consistency with a previous decision. Case-Laws Income Tax Thu, 25 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439634