Maruti Suzuki India Ltd. v. ACIT (2018) 191 TTJ 148 (Delhi)(Trib.)

S. 143(3) : Assessment-Alleged excess consumption-Addition is held to be not justified.

Tribunal held that shortage of consumption was only 0.018% of total consumption of material debited to Profit & Loss Account. Here may be production efficiencies or inefficiencies leading to under or over consumption of inputs vis-a-vis standard consumption. Such under or over consumption became part of cost of production. Accordingly there could be no logic in disallowing such amount. (AY. 2008 -09)