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    <title>Court Upholds Addition u/s 69C for Unexplained Expenditure Due to Lack of Proper Books and Supporting Documents.</title>
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    <description>Addition u/s 69C on the basis of valuation report - unexplained expenditure - assessee has not maintained books of account and fail to furnish bills and vouchers in support of material purchased to substantiate the cost of construction of the house - additions confirmed.</description>
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      <description>Addition u/s 69C on the basis of valuation report - unexplained expenditure - assessee has not maintained books of account and fail to furnish bills and vouchers in support of material purchased to substantiate the cost of construction of the house - additions confirmed.</description>
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