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2013 (5) TMI 456 - AT - Income TaxAddition on the basis of electricity consumption - held that:- addition made in assessment on estimating the consumption of electricity, production, sale and profit thereon is not sustainable. - As both, assessment and the Appellate order, are based on the findings in the case of the sister concern M/s. Boon Industries [2010 (7) TMI 833 - ITAT MUMBAI] and as the Tribunal has decided the issue in the case of M/s. Boon Industries in favour of the assessee, appeal filed by revenue dismissed - decided in favor of assessee.
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