https://www.taxtmi.com/highlights?id=46756 Addition u/s 69C - When the excess stocks were found during the Survey, there is no question of allowing the Assessee to record any additional purchases because such purchases had already been recorded in the books of accounts - the excess stock, per se, has to be naturally brought to tax as 'undisclosed income' by itself en-us Sat, 25 May 2019 09:56:36 +0530 Sat, 25 May 2019 09:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46756 Addition u/s 69C - When the excess stocks were found during the Survey, there is no question of allowing the Assessee to record any additional purchases because such purchases had already been recorded in the books of accounts - the excess stock, per se, has to be naturally brought to tax as 'undisclosed income' by itself Highlights Income Tax Sat, 25 May 2019 09:56:36 +0530 https://www.taxtmi.com/highlights?id=46756