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2016 (10) TMI 1068 - RAJASTHAN HIGH COURTAddition made under section 69C - Held that:- When income is estimated and while assessing the same and rejecting the books of account, it would not be appropriate to rely on the books of account for any addition other than estimate made by the Assessing Officer. In that view of the matter, the contention raised by the appellant deserves to be accepted. The income which has been added on the basis of books of account having been rejected and in that view of the matter, addition requires to be deleted. - Decided in favour of the assessee
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