Dismissing the appeal of the revenue the Tribunal held that during the course of survey loose paper referred to certain details of health camp income and expenditure.  On the basis of these documents income worked out to RS. 2,10,13,228 (gross receipt RS. 3,26,00,730 less expenses) but inadvertently the director during the course of survey while admitting the undisclosed income comprising of income and expenses and surrendered the income at RS. 4,41,88,232 which was a bona fide mistake as the income on the basis of the loose papers was desired to be surrendered.  Therefore the addition was deleted.   As regards  the set off of the expenditure of RS. 19,70,923 had been explained by the assessee before the authorities and the account mainly included salary paid to the director and others at RS. 17,97,199 which had been duly offered to tax by the director and others in their respective returns. The expenditure of RS. 19,70,923 had been claimed against the income from organising health camp which was also the part of the business activity of the assessee.  Therefore the set off of the expenditure was allowed.  (AY.  2013-14).