AO Wrong to Reject Taxpayer's Books Under Sec 145(3) Due to Missing Freight Confirmations: Court Rules in Favor.

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....Rejection of books of account U/s 145(3) - receipt and payment of the freight - providing transportation work of different parties through the third party vehicles - AO was not justified in rejecting the books of account merely because the assessee could not file the confirmation from the parties to whom the freight charges were paid.....