Addition couldn't be deleted on ground that co. used to show higher stock to get high cash credit limit from bank

INCOME TAX: Where High Court upheld Tribunal's order deleting addition made to assessee's income on account of discrepancy in stock as per books of account of assessee and that shown in bank statements by taking a view that assessee had tendency to show higher value in bank statements in order to enjoy higher cash credit limit, SLP filed against High Court's order was to be granted

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