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2021 (7) TMI 353 - GUJARAT HIGH COURTSubstantial question of law - Scope of Section 260A - Excess consumption of raw material - CIT (Appeals) and the ITAT have recorded the concurrent findings by observing that AO had wrongly added on account of excess consumption of raw material and there was no justification given by the AO for rejecting the Books of Accounts of the respondent Assessee - HELD THAT:- As there are concurrent findings recorded by both the authorities, the Court is not inclined to interfere with the same, more particularly when the learned Sr. Standing Counsel Mr.Patel for the appellant has failed to point out any question of law, much less substantial question of law being involved in the present appeal. See M. Janardhana Rao [2005 (1) TMI 14 - SUPREME COURT]
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