Shortage on sales allowable despite Shortage claim at the time of Purchase

Brief of the case In the case of Manikanta Concerns vs. DCIT, ITAT Hyderabad held that the shortage at the time of purchase and the shortage at the time of sale are two different issues and it cannot be said by any stretch of imagination that once the assessee has claimed shortage at the time of purchase, he cannot claim shortage at the time of sales. In the present case, the claim of the assessee for shortage at the time of sale was duly supported by the certificate issued by the concerned customer confirming the shortage. In the second grounds of appeal it was held that the work of unloading...