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M/S Hare Rama Hare Krishna Corals Pvt. ... vs Income Tax Officer, Ward-6-2, Jaipur on 21 May, 2019 cites

Commissioner Of Income Tax vs Jackson House on 11 August, 2010

CIT vs. Jacksons House 198 Taxman 385 (Delhi) and submitted that merely because qualitative record was not maintained, the books of account could not be rejected. A minor deficiency of quality-wise record in books of account would not necessarily lead to addition in income of the assessee. Thus the ld. A/R has submitted that in all these decisions, the Hon'ble High Courts have taken a consistent view that not maintaining the quality-wise stock details cannot be a reason for rejection of books of account. So far as variation in the purchase and 5 ITA No. 209/JP/2019 M/s. Hare Rama Hare Krishna Corals Pvt. Ltd., Jaipur.
Delhi High Court Cites 4 - Cited by 22 - Manmohan - Full Document
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