https://www.taxtmi.com/caselaws?id=463466 Gujarat HC upheld the appellate findings deleting additions: the Tribunal/CIT(A) correctly found disputed purchase transactions genuine on documentary, banking and tax verification, rendering the AO's ad hoc gross-profit disallowance unsustainable. Similarly, technical evidence, industry certificates and historical accepted yields supported deletions of additions for alleged suppressed oil production; the AO applied an improper computational method confusing inshell and seed yields. The HC held these were fact-based concurrent findings, properly distinguished precedents, and no substantial question of law arose. en-us Tue, 19 Apr 2011 00:00:00 +0530 Wed, 03 Sep 2025 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463466 Gujarat HC upheld the appellate findings deleting additions: the Tribunal/CIT(A) correctly found disputed purchase transactions genuine on documentary, banking and tax verification, rendering the AO's ad hoc gross-profit disallowance unsustainable. Similarly, technical evidence, industry certificates and historical accepted yields supported deletions of additions for alleged suppressed oil production; the AO applied an improper computational method confusing inshell and seed yields. The HC held these were fact-based concurrent findings, properly distinguished precedents, and no substantial question of law arose. Case-Laws Income Tax Tue, 19 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463466