Consignment sales cannot become agent turnover solely from cess payment; unverified balances require factual verification before deletion.

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....Consignment sales undertaken by a del credere commission agent for consignors, with commission income recorded, cannot be treated as the agent's own turnover merely because APMC cess was paid; the estimated profit addition was therefore deleted. Agency receivables and payables require factual verification that individual balances arise from commission transactions, including appropriate confirmations; their deletion was set aside for fresh verification. Unidentified additional evidence cannot support a Rule 46A objection where the allegedly new documents are not identified. Loans, advances and deposits require verification of their source, nature and genuineness; deletion without examining incomplete balance details was set aside, and the addition restored.....