https://www.taxtmi.com/caselaws?id=57680 The Tribunal dismissed the Department's appeal and upheld the Additional Commissioner of Income Tax's decision to delete the additional amount added to the assessee firm's income based on a discrepancy in cotton yield estimation. The Tribunal emphasized the lack of control by the assessee over cotton yield due to reliance on a third-party ginning factory and highlighted the variability of cotton yield influenced by multiple factors. The judgment favored the assessee, acknowledging the impracticality of direct yield comparisons and the complexity of cotton yield estimation. en-us Wed, 31 May 1978 00:00:00 +0530 Sat, 11 Dec 2010 15:00:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57680 The Tribunal dismissed the Department's appeal and upheld the Additional Commissioner of Income Tax's decision to delete the additional amount added to the assessee firm's income based on a discrepancy in cotton yield estimation. The Tribunal emphasized the lack of control by the assessee over cotton yield due to reliance on a third-party ginning factory and highlighted the variability of cotton yield influenced by multiple factors. The judgment favored the assessee, acknowledging the impracticality of direct yield comparisons and the complexity of cotton yield estimation. Case-Laws Income Tax Wed, 31 May 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57680