https://www.taxtmi.com/caselaws?id=9616 The High Court upheld the rejection of books of account and estimation of income under section 145(2) of the Income-tax Act, 1961, based on the available material and circumstances. The Court dismissed the appeals, emphasizing the restricted scope of appeal under section 260A and the lack of substantial questions of law raised by the assessee. en-us Thu, 07 Jul 2005 00:00:00 +0530 Sun, 28 Jun 2009 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9616 The High Court upheld the rejection of books of account and estimation of income under section 145(2) of the Income-tax Act, 1961, based on the available material and circumstances. The Court dismissed the appeals, emphasizing the restricted scope of appeal under section 260A and the lack of substantial questions of law raised by the assessee. Case-Laws Income Tax Thu, 07 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9616