Held that the addition made by the Assessing Officer, enhancing the net profit rate from 2.76 per cent to 8 % to cover possible leakage of revenue, is not justified. Addition was deleted. (AY. 2014-15).
Ashok Panwar (HUF) v. ACIT (2025) 238 TTJ 681 (Jodhpur)(Trib.)
S. 145: Method of accounting-Books of account not rejected-Enhancement of net profit-Addition was deleted.[S. 145(3)]
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