Tribunal therefore restricted addition to a lumpsum GP addition of 10% amounting to Rs.15 lakh, thereby granting substantial relief. When questioned about the source of cash, appellant had stated on oath that out of the total cash found at Rs. was a part of sale proceeds of retail sale of gold by M/s HP & Sons in Jaipur branch. was out of sale proceeds of M/s HP & Sons and pertained to the cash-in-hand of M/s HP and sons. HP & Sons qua the remaining sums of Rs.1.27 crores wherein the department could hardly be treated as an aggrieved against the said findings.