https://www.taxtmi.com/caselaws?id=189553 A mere absence of a daily mixture account, or reliance on generalized chlorate-consumption standards, does not by itself justify rejection of match-manufacturing books. The court noted that consumption varied with the size and type of matches, that chemical test lots showed non-uniform production, and that average figures for the relevant years did not materially support an inference of excess consumption. On those facts, the books were not shown to be unreliable or incapable of reflecting true profits, so the addition and invocation of the proviso to section 13 were not justified. en-us Wed, 11 Jan 1961 00:00:00 +0530 Thu, 12 Jan 2017 17:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189553 A mere absence of a daily mixture account, or reliance on generalized chlorate-consumption standards, does not by itself justify rejection of match-manufacturing books. The court noted that consumption varied with the size and type of matches, that chemical test lots showed non-uniform production, and that average figures for the relevant years did not materially support an inference of excess consumption. On those facts, the books were not shown to be unreliable or incapable of reflecting true profits, so the addition and invocation of the proviso to section 13 were not justified. Case-Laws Income Tax Wed, 11 Jan 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189553