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2013 (11) TMI 372 - DELHI HIGH COURTReliance on Katchi Rokar as books of accounts – Held that:- Katchi Rokar has to be taken as one complete document and cannot be bifurcated for making additions on account of income shown, without reducing from the said amount, the expenditure duly recorded and mentioned in Katchi Rokar records - Katchi Rokar as true and correct documentation - Net income as shown and recorded should be treated as true and correct income earned – Decided against the Revenue.
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