https://www.taxtmi.com/caselaws?id=60741 The sustained trading addition in the liquor account was deleted because the assessee's disclosed net profit rate was higher than the comparable cases relied on by the revenue, and the assessee's own comparables also showed lower accepted profit rates. On that material, the estimate used to enhance the trading result was found insufficient to support the addition, so the assessee succeeded. en-us Mon, 14 Dec 1981 00:00:00 +0530 Fri, 07 Jan 2011 18:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60741 The sustained trading addition in the liquor account was deleted because the assessee's disclosed net profit rate was higher than the comparable cases relied on by the revenue, and the assessee's own comparables also showed lower accepted profit rates. On that material, the estimate used to enhance the trading result was found insufficient to support the addition, so the assessee succeeded. Case-Laws Income Tax Mon, 14 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60741