Tribunal held that the “Stock-in-trade” is not subject to the rigours of the provisions of s. 56(2)(viia) and therefore, shares held as “stock-in-trade” in the regular course of business for trading purposes cannot be subjected to addition with the aid of the provisions of s. 56(2)(viia); since the assessee has been able to establish that it is also engaged in the business of investments and trading of shares and securities and purchased the shares under consideration for trading purposes in the normal course of business, which are shown as stock-in-trade in its financial statements, the addition made by the AO by invoking S. 56(2)(viia) is not sustainable. (AY.2017-18)