Held  that the excess stocks found during survey were nothing but stocks relating to the business carried on by the assessee not declared in the books. Since there was a direct nexus between the type of stocks found during survey and the business carried on by the assessee, these excess stocks were to be treated as chargeable to tax under the head income from business and not under the head income from other sources. Since the excess stocks were chargeable to tax under the head business income, the assessee was eligible to claim deduction of remuneration paid to the partners in accordance with the provisions of section 40(b) of the Act. The Assessing Officer could not deny the benefit available to the assessee.(AY.2009-10)