Assessee carrying on business of gold and diamond jewellery claimed loss in respect of embezzlement of stock by an employee and others. Lower authorities disallowed claim of embezzlement. Tribunal held that   since FIR had been filed by assessee quantifying details of embezzlement of theft and police had confirmed said FIR and assessee had also filed all relevant documents to prove that there was an actual embezzlement, loss claimed by assessee deserved to be allowed  (AY. 2012-13)