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2013 (11) TMI 1063 - HC - Income TaxRejection of Bokks - Held that:- The Assessing Officer did not point out any specific defects in the maintenance of books of account or the audit report - He did not reject the books of account before calculating the average interest on various type of advances - The Assessing Officer did not examine the books of account before arriving at the finding of charging of lower interest and also did not refer the matter for special audit - Unless the books of accounts are rejected addition cannot be made - Decided against Revenue.
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