https://www.taxtmi.com/caselaws?id=33665 The High Court upheld the Tribunal's decisions on the issues raised, ruling in favor of the assessee. The Court dismissed the appeal, emphasizing the factual findings and documents presented before the Tribunal as conclusive evidence supporting the assessee's position. The Court specifically highlighted the scientific nature of the accounting method adopted by the assessee and the curability of the defect related to the submission of the audit report post-return filing. Ultimately, the Court sided with the assessee on all contested issues, affirming the Tribunal's rulings. en-us Fri, 27 Feb 2009 00:00:00 +0530 Tue, 02 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33665 The High Court upheld the Tribunal's decisions on the issues raised, ruling in favor of the assessee. The Court dismissed the appeal, emphasizing the factual findings and documents presented before the Tribunal as conclusive evidence supporting the assessee's position. The Court specifically highlighted the scientific nature of the accounting method adopted by the assessee and the curability of the defect related to the submission of the audit report post-return filing. Ultimately, the Court sided with the assessee on all contested issues, affirming the Tribunal's rulings. Case-Laws Income Tax Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33665