Tribunal held that unless the benefit accrued to the assessee is in nature of cash or money, section 28 of the  Acthad no application and in the absence of cessation of liability, section 41(1) had no application. All that had happened was that the assessee had introduced the gold left behind by his father into his business and shown the trade liability in his own name in the name of other family as a whole or individual legal heir. Such an act could not be termed either as introduction of unaccounted or unexplained money into the capital nor could the trade liability be said to have ceased to exist. Thus the addition under section 28 read with section 41 could not be sustained.( AY.2012-13)