Assessee was engaged in an agro-based industry and manufacturing of bio-fuel briquettes. He also dealt with sanitary items under the proprietor name of ‘Hindustan Sanitary Plaza. AO noticed a discrepancy in the stock and the assessee was not able to produce any document to show that such closing stock was declared. The entire value of the stock was added to the income of the assessee. The Assessee pleaded that he should get the benefit of deduction under section 80JJA. The addition was made on account of undisclosed closing stock of Hindustan Sanitary Plaza and this concern was dealing with the sanitary items. This income was not derived from the activity of manufacturing and hence, no deduction under section 80JJA qua closing stock was allowable. High Court also affirmed the order of the Tribunal disallowance of  10 percent of expenditure  which are not supported by vouchers. (AY. 2014-15 )