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    <description>The High Court upheld the rejection of the account books for the assessment year 2004-05, dismissing the income tax appeal. The rejection was based on substantial reasons including discrepancies in manufacturing process, raw material usage, quality variations, and lack of correlation between consumption and production. The court found no substantial questions of law raised in the appeal, affirming the decision to reject the account books.</description>
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      <description>The High Court upheld the rejection of the account books for the assessment year 2004-05, dismissing the income tax appeal. The rejection was based on substantial reasons including discrepancies in manufacturing process, raw material usage, quality variations, and lack of correlation between consumption and production. The court found no substantial questions of law raised in the appeal, affirming the decision to reject the account books.</description>
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