When excess cash found during search was indeed on account of genuine cash sales made, which were remained to be entered in the books, as on the date of search. The statements recorded u/s. 132(4) by the assessee cannot be made the sole basis for making additions unless it is supported by any documentary evidence. In the instant case, the retraction was made indirectly by not declaring the undisclosed income as declared U/s 132(4)/131 in the return of income filed by the assessee.  Deletion of stock is held to be valid.  (AY. 2015-16)