TMI BlogA mere fall in the GP Rate could only be a ground for making further in-depth inquiries but could not be...A mere fall in the GP Rate could only be a ground for making further in-depth inquiries but could not be by themselves a ground for rejection of books of account since in terms of statutory provisions of Section 145(3), the books could be rejected only in specified circumstances. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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