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Issues: Whether the rejection of the books of account and the additions made towards sales, purchases, advances and brokerage called for interference in second appeal.
Analysis: The proviso to section 145 of the Income-tax Act, 1961 was applicable. On the material before the Assessing Officer, the additions relating to sales, purchases and brokerage turned on factual appreciation. The findings recorded were concurrent findings of fact and were not shown to be perverse.
Conclusion: The findings did not warrant interference, and the additions were sustained.
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