https://www.taxtmi.com/caselaws?id=176144 Where account books are defective and do not permit true profits to be properly deduced, the taxing authority may reject the books and estimate income under the proviso to section 13 of the Income-tax Act, 1922. The court treats the applicability of that proviso as a question of fact, and will not interfere where there is material supporting the finding. On the stated facts, absence of a proper stock register and work-in-progress register justified rejection of the accounts and application of the proviso. en-us Fri, 18 Sep 1959 00:00:00 +0530 Mon, 14 Dec 2015 16:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176144 Where account books are defective and do not permit true profits to be properly deduced, the taxing authority may reject the books and estimate income under the proviso to section 13 of the Income-tax Act, 1922. The court treats the applicability of that proviso as a question of fact, and will not interfere where there is material supporting the finding. On the stated facts, absence of a proper stock register and work-in-progress register justified rejection of the accounts and application of the proviso. Case-Laws Income Tax Fri, 18 Sep 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176144