Addition of suppression of income from sale of wastage - assessee has considered the rate of wastage...

Addition of suppression of income from sale of wastage - assessee has considered the rate of wastage sale generated @ 0.73 per kg in the Books of accounts but has adopted rate 1.13 per kg. to buy peace by enhancing the rate by 0.40 per kg in the Return of income u/s 153A - the AO though made the specific observations but could not support with any logical and documentary evidence - addition without any cogent evidence and cannot be sustained .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X