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    <title>Court Deletes Net Profit Addition Due to Insufficient Basis on Bogus Tenancy Flat Sale Proceeds.</title>
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    <description>Addition on net profit on account of money receipts - sale of bogus tenancy flat - the addition was merely made on presumptive basis, which cannot stand on its legs, therefore, the addition was rightly deleted - AT</description>
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      <description>Addition on net profit on account of money receipts - sale of bogus tenancy flat - the addition was merely made on presumptive basis, which cannot stand on its legs, therefore, the addition was rightly deleted - AT</description>
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