Addition on account shortage of automobile parts - while ...
No Additional Tax Imposed on Minor Shortages in Auto Parts Due to Pilferage and Wear in High-Volume Business.
May 28, 2016
Case Laws Income Tax AT
Addition on account shortage of automobile parts - while conducting business of items which are huge in numbers, a minor shortage on account of pilferage, handling, wear and tear etc. cannot be ruled out - No addition - AT
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