Assessee sold cashew kernels to its sister concerns. The Assessing Officer disallowed loss claimed by assessee on sale of cashew kernels.  Tribunal held that price charged by assessees from its sister concerns was in conformity with normal commercial practice whereby assessees got huge orders in large quantities with timely recovery of debts.  Documentary evidences in form of purchase invoice, sale invoice, various bills and vouchers were not found defective by Assessing Officer, on facts, therefore, impugned disallowance of loss incurred by assessee by Assessing Officer was to unjustified. (AY.  2008-09 to 2011-12)