https://www.taxtmi.com/caselaws?id=790876 Additional evidence supporting shortage and quality cut expenses required fresh verification because the lower authorities had not examined weighment records, material receipt certificates, debit notes and confirmations; the disallowance was therefore remanded for reconsideration. The transfer pricing adjustment on purchases from the associated enterprise was also remitted for verification after the Tribunal accepted that a credit note date error appeared clerical and that revised computation, after discounts and credit notes, could place the transactions within the permissible range. TDS credit omitted from the final assessment was directed to be granted because it had been allowed in the draft computation and was not validly withdrawn. en-us Fri, 06 Feb 2026 00:00:00 +0530 Sat, 02 May 2026 07:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790876 Additional evidence supporting shortage and quality cut expenses required fresh verification because the lower authorities had not examined weighment records, material receipt certificates, debit notes and confirmations; the disallowance was therefore remanded for reconsideration. The transfer pricing adjustment on purchases from the associated enterprise was also remitted for verification after the Tribunal accepted that a credit note date error appeared clerical and that revised computation, after discounts and credit notes, could place the transactions within the permissible range. TDS credit omitted from the final assessment was directed to be granted because it had been allowed in the draft computation and was not validly withdrawn. Case-Laws Income Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790876