No adhoc addition on estimation basis sustainable if assessee submitted every entry of trading account before the Adjudicating Authorities
Cleaning agricultural produce in factory does not qualify as job work on agricultural produce, hence liable to GST: AAAR, Rajasthan
No denial of sec. 54B relief if land sold by assessee was classified as agricultural land in revenue record
Ad hoc additions & disallowances cannot be sustained without any specific defect in the books of accounts