Dismissing the appeal of the revenue the Court held that Addition is held to be not justified on the basis of material collected from Excise Department. (AY. 2008-09)
PCIT v.Gokul Ceramics (P.) Ltd. (2020) 120 taxmann.com 240 (Guj.)(HC) Editorial : SLP of revenue is dismissed as withdrawn due to low tax effect, PCIT v. Gokul Ceramics Pvt Ltd (2020) 275 Taxman 12 (SC)
S. 143(3) : Assessment-Suppression of sales-Addition is held to be not justified on the basis of material collected from Excise Department. [S. 68, 145]