https://www.taxtmi.com/caselaws?id=789182 Accommodation-entry additions were restricted on consistency grounds where identical transactions in the preceding year had been assessed by applying a 3% net profit rate and the Revenue did not distinguish the later year on material facts. The Tribunal held that the same rate should be adopted for the year under appeal, so the addition was not sustained in full and was directed to be recomputed at 3% in favour of the assessee. Consequential recomputation by the Assessing Officer was required. en-us Thu, 26 Feb 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789182 Accommodation-entry additions were restricted on consistency grounds where identical transactions in the preceding year had been assessed by applying a 3% net profit rate and the Revenue did not distinguish the later year on material facts. The Tribunal held that the same rate should be adopted for the year under appeal, so the addition was not sustained in full and was directed to be recomputed at 3% in favour of the assessee. Consequential recomputation by the Assessing Officer was required. Case-Laws Income Tax Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789182