SC deleted sec. 69C additions as no excess work-in-progress was found over what was recorded in books

INCOME TAX: SLP dismissed against High Court ruling that where in search no excess work-in-progress was found over what was recorded in books and valuation of same during search was done by site engineer on provisional basis, valuation as per books was to be accepted and addition of unexplained expenditure being difference between valuation by site engineer and that in books was to be deleted

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