https://www.taxtmi.com/caselaws?id=208146 Appraisal of the books of account, stock records and monthly stock statements showed that the higher stock disclosed to the bank reflected inflated figures for banking purposes and did not establish any real excess stock outside the books. On that factual finding, the appellate authorities deleted the addition under section 69B, and the Tribunal affirmed the conclusion. The High Court treated the dispute as one of evidence appreciation rather than a legal issue, and held that no substantial question of law arose under section 260A. The addition was therefore not sustainable and the assessee succeeded. en-us Mon, 25 Jan 2010 00:00:00 +0530 Fri, 23 Dec 2011 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208146 Appraisal of the books of account, stock records and monthly stock statements showed that the higher stock disclosed to the bank reflected inflated figures for banking purposes and did not establish any real excess stock outside the books. On that factual finding, the appellate authorities deleted the addition under section 69B, and the Tribunal affirmed the conclusion. The High Court treated the dispute as one of evidence appreciation rather than a legal issue, and held that no substantial question of law arose under section 260A. The addition was therefore not sustainable and the assessee succeeded. Case-Laws Income Tax Mon, 25 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208146