https://www.taxtmi.com/caselaws?id=57227 The ITAT partially allowed the appeal regarding the disallowance of Bardana loss, restricting it to Rs. 7,500 instead of the claimed Rs. 15,000 due to lack of substantiation. The addition of Rs. 1,83,042 under s. 145(1) was deleted by the CIT(A) and upheld by the ITAT, except for a partial addition of Rs. 10,000 for undervaluation of closing stock. The Revenue's appeal was partly allowed, and the assessee's cross-objection was dismissed. en-us Mon, 17 Apr 1995 00:00:00 +0530 Thu, 09 Dec 2010 10:34:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57227 The ITAT partially allowed the appeal regarding the disallowance of Bardana loss, restricting it to Rs. 7,500 instead of the claimed Rs. 15,000 due to lack of substantiation. The addition of Rs. 1,83,042 under s. 145(1) was deleted by the CIT(A) and upheld by the ITAT, except for a partial addition of Rs. 10,000 for undervaluation of closing stock. The Revenue's appeal was partly allowed, and the assessee's cross-objection was dismissed. Case-Laws Income Tax Mon, 17 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57227