https://www.taxtmi.com/caselaws?id=791216 Addition for alleged unaccounted sales based on an estimated 89% production yield was unsupported because the assessing authority relied on mathematical working without tangible or corroborative evidence of suppressed yield, unaccounted production, or unaccounted sales. Mere variation in consumption figures or low yield, without supporting material, was treated as insufficient to reject the books of account or sustain a guesswork-based addition. The Supreme Court declined interference under Article 136 and dismissed the special leave petition. en-us Tue, 05 May 2026 00:00:00 +0530 Thu, 07 May 2026 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791216 Addition for alleged unaccounted sales based on an estimated 89% production yield was unsupported because the assessing authority relied on mathematical working without tangible or corroborative evidence of suppressed yield, unaccounted production, or unaccounted sales. Mere variation in consumption figures or low yield, without supporting material, was treated as insufficient to reject the books of account or sustain a guesswork-based addition. The Supreme Court declined interference under Article 136 and dismissed the special leave petition. Case-Laws Income Tax Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791216