Held that the books of the assessee had duly audited all books of account, method of comparison and estimation adopted by Assessing Officer in making such huge addition was unscientific and improper. Deletion of addition by CIT(A) was affirmed.(AY. 2009-10)
ITO v. Bajaj Herbals (P.) Ltd. (2021) 191 ITD 41 (Ahd.)(Trib.)
S. 145 : Method of accounting-Alleged under-invoicing-Export to sister concern-Books of account was audited-Addition was made on unscientific and improper basis-Addition was deleted.