A.D. Jain, Judicial Member - This is assessee's appeal against the order dated 09.10.2012 for the assessment year 2009-10 passed by learned CIT(A), Jammu.

2. The following effective grounds have been taken:

i. The learned CIT(A) has grossly erred in law and facts of the case in confirming addition of Rs. 15,99,471/- on account of Dharmarth Receipts.

ii. The learned CIT(A) has erred in law and on the facts of the case in confirming addition of Rs. 2,09,00,000/- by increasing the purchase cost of the assessee in respect of leasehold godown at Sector 26, Transport Nagar.

3. Apropos ground no. 1, the Assessing Officer made an addition of Rs. 15,99,471/- on account of Dharmarth Receipts collected along with freight receipt, not reflected by the assessee in its profit and loss account.

4. The Assessing Officer observed that the receipts were directly related to the business of the assessee company; that the receipts were received not by a trust created for the purposes of charity in nature, but by a company doing business and trading; and that no evidence had been filed by the assessee that the receipts had been actually spent on charity.

5. The learned CIT(A), while upholding the additio