https://www.taxtmi.com/caselaws?id=442699 Books of account and supporting vouchers produced before the first appellate authority, and the remand examination by the Assessing Officer accepted them, so an estimated gross profit addition was unsustainable and was deleted. The restricted disallowance out of miscellaneous and allied expenses was also upheld because it was based on the material on record and no infirmity in that factual finding was shown. The revenue's challenge therefore failed on both issues, and the appellate order was left undisturbed. en-us Mon, 28 Aug 2023 00:00:00 +0530 Wed, 31 Jan 2024 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442699 Books of account and supporting vouchers produced before the first appellate authority, and the remand examination by the Assessing Officer accepted them, so an estimated gross profit addition was unsustainable and was deleted. The restricted disallowance out of miscellaneous and allied expenses was also upheld because it was based on the material on record and no infirmity in that factual finding was shown. The revenue's challenge therefore failed on both issues, and the appellate order was left undisturbed. Case-Laws Income Tax Mon, 28 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442699