https://www.taxtmi.com/caselaws?id=56140 The Tribunal partly allowed the appeal by directing the deletion of the addition of Rs. 1,28,100 concerning alleged unrecorded purchases of oil and notional profit. However, the Tribunal upheld the addition of Rs. 9,245 for 1/3rd car expenses incurred for personal use by the partners. The Tribunal concluded that the addition of Rs. 1,28,100 lacked sufficient evidence and was based on suspicion, leading to its deletion. en-us Tue, 31 Oct 1995 00:00:00 +0530 Sat, 22 Jun 2013 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56140 The Tribunal partly allowed the appeal by directing the deletion of the addition of Rs. 1,28,100 concerning alleged unrecorded purchases of oil and notional profit. However, the Tribunal upheld the addition of Rs. 9,245 for 1/3rd car expenses incurred for personal use by the partners. The Tribunal concluded that the addition of Rs. 1,28,100 lacked sufficient evidence and was based on suspicion, leading to its deletion. Case-Laws Income Tax Tue, 31 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56140