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2013 (10) TMI 163 - HC - Income TaxRejection of books of accounts - Computation of net profit - books of accounts rejected due to non maintenance of records of wages paid to labors, description in stock records and value of stock - Held that:- Decision of all the three authorities below on rejection of books of account is on facts which is not required to be interfered with by this Court as cogent reasons have been given by all the authorities below in rejecting the books of accounts under section 145(3) of the Act - No substantial question of law arises - Decided against assessee.
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