https://www.taxtmi.com/caselaws?id=790566 An addition for alleged unaccounted production was held unsustainable where it rested on a mistaken comparison of production figures with sales records in different units of measurement. The department treated tablets and capsules as strips, creating an artificial mismatch, while records for other products tallied and no independent incriminating material showed excess raw material purchases, unaccounted labour or manufacturing, or receipt of unaccounted sale consideration. On these facts, the adverse inference was not justified, the deletion of the addition stood, and no substantial question of law arose. en-us Wed, 15 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790566 An addition for alleged unaccounted production was held unsustainable where it rested on a mistaken comparison of production figures with sales records in different units of measurement. The department treated tablets and capsules as strips, creating an artificial mismatch, while records for other products tallied and no independent incriminating material showed excess raw material purchases, unaccounted labour or manufacturing, or receipt of unaccounted sale consideration. On these facts, the adverse inference was not justified, the deletion of the addition stood, and no substantial question of law arose. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790566