https://www.taxtmi.com/caselaws?id=57679 The Tribunal affirmed the AAC's decision to delete the addition made by the ITO in a tax dispute over cotton yield percentage for a firm. The Tribunal emphasized the importance of evidence and jurisdiction, dismissing the Department's appeal due to incomparable cases and failure to address the firm's evidence. The decision highlighted the need for justifiability in tax dispute cases, ultimately upholding the AAC's deletion of the addition and finding no infirmity in the order. en-us Mon, 12 Jun 1978 00:00:00 +0530 Sat, 11 Dec 2010 14:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57679 The Tribunal affirmed the AAC's decision to delete the addition made by the ITO in a tax dispute over cotton yield percentage for a firm. The Tribunal emphasized the importance of evidence and jurisdiction, dismissing the Department's appeal due to incomparable cases and failure to address the firm's evidence. The decision highlighted the need for justifiability in tax dispute cases, ultimately upholding the AAC's deletion of the addition and finding no infirmity in the order. Case-Laws Income Tax Mon, 12 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57679