2003 (9) TMI 700

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....Per B.L. Khatri, AM. - This is an appeal filed by the assessee against the order of the ld. DCIT(A), Jodhpur for the assessment year 1993-94. 2. The Ground No. 1 relates to the addition of Rs. 5,262 on account of low yield of Rice-bran. 3. We have heard the rival submissions and perused the relevant materials available on records. In this case, the ld. Assessing Officer had accepted the yiel....

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....low yield of rice bran is hereby deleted. 4. The Ground No. 2 pertains to the addition of Rs. 33,040 on account of rice husk. 5. We heard the rival submissions and perused the relevant materials on record. The ld. Assessing Officer had referred to the decision ITO v. K.K. Rice & General Mills 451 Taxation 145 where it was held that 20% of the total paddy should be treated as husk. Even in ot....

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....ld. CIT(A) for the assessment year 1992-93, we hereby delete the addition of Rs. 33,040 sustained by the ld. DCIT(A). 8. The Ground No. 3 relates to the disallowance of Rs. 5,000 out of Factory expenses and repairs account. 9. The ld. DCIT(A) has sustained the disallowance of Rs. 5,000 pertaining to factory and repairs expenses out of 37,036 and Rs. 41,092 respectively on the ground that the....