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Case Law Details

Case Name : T And D Petro Services Vs ITO (ITAT Panaji)
Related Assessment Year : 2014-15
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T And D Petro Services Vs ITO (ITAT Panaji)

Assesse being a partnership firm, engaged in the business as dealer in petroleum products who filed its return at Rs.3,00,950/-. Subsequently the case was selected for limited scrutiny. AO found excess provision of Rs. 4500/- in the current liabilities in balance sheet, which was disallowed. AO, further, found that assessee has not made entry of petrol and diesel to the extent of 15000 litre in the stock register of motor spirit, on the three occasions. In lack of supply of information AO made addition of suppression of sales valued at Rs

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