Dismissing the appeals, the Court held that the Assessing Officer had consistently accepted the books of account and the sale of semi-finished goods made by the assessee to its sister concern for the assessment years 2010-2011 to 2014-2015 in his orders under section 143(3) of the Income-tax Act, 1961, and no additions had been made towards the sale of semi-finished goods. Order of Tribunal affirmed.  (AY.2019-20)