In the result, the outcome of the appeals and Cross Objections are as under:
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
1,59,98,27,836/- which works out at Rs. 11,19,87,949/-. Since the appellant has shown income from business at Rs. 10,07,00,526/-, thus, the difference in profit works out at Rs. 1,12,87,423/-. Thus, the addition to the tune of Rs. 1,27,86,690/- (Rs. 1