In the result, both appeals i
b. In the aforesaid reasons, the receipt as per the ld. AO was Rs.7,54,92,401/- and as a result, the ld. AO had incorrectly deducted the amount of contract receipts from this figure to arrive at a concealment of Rs.1,99,86,669/-. 3.1 Thus, the ld. AO had come to a wrong conclusion, without verifying the trading