Tribunal held that   the entire purchases made by the assessee either on its own account or even the goods received on account of aadhat sale, had duly been entered in the quantitative stock register and this way, the entire purchases made were fully accounted for. It was not a case of unexplained investment or unaccounted purchases. It was not the case of the Assessing Officer that diary or other evidence was found showing unexplained purchases. The addition made and confirmed was solely based on the statement of the assessee without any corroborative evidence. Computation of undisclosed income solely on the basis of the confessional statement of the assessee was not justified. (AY. 2010-11)