Trading addition unsustainable where stock register was intact and purchases and sales were fully vouched.

Where the stock register showed no discrepancy and purchases and sales were fully vouched, the trading result could not be rejected merely because earlier years had additions or because other books were not maintained, particularly when no disallowance was made from the expenses claimed. On those facts, the addition to the trading account was not sustainable and was deleted.

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Issues: Whether the addition to the trading account was justified despite the absence of defects in the stock register and the vouching of purchases and sales.

Analysis: The books showed no discrepancy in the stock register and the purchases and sales were vouched. In such circumstances, the trading result could not be rejected merely because earlier years had seen additions or because other books of account were not maintained, especially when no disallowance was made from the expenses claimed.

Conclusion: The addition was not sustainable and was rightly deleted.

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