Held that the assessee had explained reasons for not maintaining quantitative details and maintaining stock register of such dust stock process. Ad-hoc addition made by the Assessing Officer was deleted. (AY. 2010-11)
Universal Stone Crushing Co. Dala v. ITO (2021) 190 ITD 415 (SMC) (All.)(Trib.)
S. 145 : Method of accounting-Valuation of closing stock of dust / scrap-Ad-hoc addition was held to be not justified.