Sec. 69A & 115BBE of Income Tax Act, 1961—Unexplained Money—Assessee is dealing in sale of foodgrains, rice and oil seeds, and the excess stock which has been found during the course of survey is stock of rice, therefore, the investment in procurement of such stock of rice is clearly identifiable and related to the regular business stock of the assessee , therefore, the investment in the excess stock has to be brought to tax under the head 'business income' and not under the head 'income from other sources'. The addition sustained by the learned Commissioner of Income-tax (Appeals) under section 115BBE is not in accordance with law and the surrendered income has rightly been included in the sales of the assessee and all the expenses have rightly been set off against the surrendered income and therefore, being business income, the assessee is also eligible for deduction under section 80JJA —  Kanpur Organics Pvt. Ltd. vs. Deputy CIT [2020] 78 ITR [Trib] 120 (Lucknow)