https://www.taxtmi.com/caselaws?id=55556 The Tribunal allowed the appeal in part, deleting disallowances and additions. The disallowance under section 40A(2)(b) for detergent powder purchased from M/s Gum Products was deemed unjustified and deleted. Similarly, the disallowance for detergent powder sold to M/s Manvantar Trading & Investments P. Ltd. was also deleted. The addition in respect of Rama Kirana Stores was remanded for fresh adjudication. The interest charged under section 234B was deemed unjustified and deleted. The jurisdiction issue was dismissed. en-us Thu, 27 Feb 1997 00:00:00 +0530 Sat, 27 Nov 2010 16:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55556 The Tribunal allowed the appeal in part, deleting disallowances and additions. The disallowance under section 40A(2)(b) for detergent powder purchased from M/s Gum Products was deemed unjustified and deleted. Similarly, the disallowance for detergent powder sold to M/s Manvantar Trading & Investments P. Ltd. was also deleted. The addition in respect of Rama Kirana Stores was remanded for fresh adjudication. The interest charged under section 234B was deemed unjustified and deleted. The jurisdiction issue was dismissed. Case-Laws Income Tax Thu, 27 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55556