Held that loss is  normal occurrence in the case of an engineering producing company having multi-State operations. The Commissioner (Appeals) looking to the totality of the facts had deleted the addition. There was no infirmity in the order. Even otherwise in the absence of any adverse material if on physical verification shortage of stock was found, it was an ordinary loss in case of a manufacturer, and could not have been disallowed by the Assessing Officer. (AY.2014-15