HC allowed wastage claimed by assessee as no doubt was casted on entries in stock register maintaine

IT : Where assessee was engaged in manufacture of pins and steel bars and in assessment year 1990-91 it claimed wastage at 2.7 per cent and Tribunal allowed wastage at 2 per cent, when even slightest doubt had not been expressed with regard to genuineness of entries in stock register as also in other books of account of assessee, Tribunal was not correct in allowing wastage at 2 per cent instead of 2.7 per cent