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    <description>Where the stock register showed no discrepancy and purchases and sales were fully vouched, the trading result could not be rejected merely because earlier years had additions or because other books were not maintained, particularly when no disallowance was made from the expenses claimed. On those facts, the addition to the trading account was not sustainable and was deleted.</description>
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    <pubDate>Sun, 30 Dec 1984 00:00:00 +0530</pubDate>
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      <description>Where the stock register showed no discrepancy and purchases and sales were fully vouched, the trading result could not be rejected merely because earlier years had additions or because other books were not maintained, particularly when no disallowance was made from the expenses claimed. On those facts, the addition to the trading account was not sustainable and was deleted.</description>
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      <pubDate>Sun, 30 Dec 1984 00:00:00 +0530</pubDate>
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