Tribunal held that  the asssessee accepted that he was unable to explain the source of excess cash, excess stock and unaccounted receivables. There was no other evidence brought on record by the assessee to show that some unaccounted purchases for the year or unaccounted sales or unrecorded sales happened during the year or details of the debtors which could show the nexus of the surrendered income as business income for the year under consideration. Though the surrendered income of Rs. 92,81,150 was a business income the assessee being individual having no limitation of earning income from sources other than for the objects of the business and also the assessee having not offered any explanation in the statement given during the course of survey, the unexplained and undisclosed income of Rs. 92,81,150 was liable to be taxed as income falling under sections 68 to 69D as applicable to the type of income and had been rightly taxed by the Assessing Officer applying the higher rate of tax provided in section 115BBE .( AY.2015-16)