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2011 (5) TMI 681 - ITAT MUMBAIAdditions on account of income from unaccounted sales and unaccounted commission - statement partner was recorded at the time of survey in which he admitted that the commission income and the cash sales were not reflected in the regular books of accounts - order rejected the allegation of the assessee that the entries were cooked up and that one of the staff members had been forced to write the entries - Part of the entries found on these papers have been found to be recorded in the books of account - document found cannot be taken as partly correct and partly incorrect - addition has been only in relation to the entries not recorded in the books of account - no infirmity in the order of CIT(A) confirming the addition in relation to entries not recorded on the books and the same is therefore upheld - appeal of the assessee is dismissed
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