https://www.taxtmi.com/caselaws?id=66211 The Tribunal allowed the appeal and deleted the addition of Rs. 2,00,626, as the stock statement submitted to the bank was deemed unreliable due to lack of physical verification and excessive quantities reported. The decision aligned with the principles established in a previous case, emphasizing the importance of accurate book stock over bank statements without proper substantiation. en-us Tue, 21 Aug 1984 00:00:00 +0530 Tue, 22 Feb 2011 15:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66211 The Tribunal allowed the appeal and deleted the addition of Rs. 2,00,626, as the stock statement submitted to the bank was deemed unreliable due to lack of physical verification and excessive quantities reported. The decision aligned with the principles established in a previous case, emphasizing the importance of accurate book stock over bank statements without proper substantiation. Case-Laws Income Tax Tue, 21 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66211