https://www.taxtmi.com/caselaws?id=59280 The Tribunal partly allowed one appeal and dismissed another, supporting the Commissioner of Income Tax (Appeals) [CIT(A)]'s findings on both issues. The addition of Rs. 80,000 for excess wastage was deleted after evidence showed the wastage had no value and was not reclaimed. Regarding the treatment of certain sales, the Tribunal upheld the CIT(A)'s decision that the assessee acted as depot keepers, relieving them of additional tax liability. The judgment emphasized the significance of proper evidence and procedural compliance in tax assessments. en-us Sat, 24 Nov 1984 00:00:00 +0530 Mon, 27 Dec 2010 16:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59280 The Tribunal partly allowed one appeal and dismissed another, supporting the Commissioner of Income Tax (Appeals) [CIT(A)]'s findings on both issues. The addition of Rs. 80,000 for excess wastage was deleted after evidence showed the wastage had no value and was not reclaimed. Regarding the treatment of certain sales, the Tribunal upheld the CIT(A)'s decision that the assessee acted as depot keepers, relieving them of additional tax liability. The judgment emphasized the significance of proper evidence and procedural compliance in tax assessments. Case-Laws Income Tax Sat, 24 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59280