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2011 (7) TMI 1035 - ALLAHABAD HIGH COURTRejection of books of accounts - addition/deletion made on estimate basis - Held that: - When no stock register of finished goods was produced at any stage then only recourse is left to make addition on estimate basis and the same was done in the present case. In the facts and circumstances, addition made/partly deleted on estimated basis appears reasonable - revision dismissed - decided against assessee.
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