https://www.taxtmi.com/caselaws?id=11643 Rejection of the books of account and additions for sales, purchases, advances and brokerage were examined under the proviso to section 145 of the Income-tax Act, 1961. The court treated the dispute as turning on factual appreciation of the material before the Assessing Officer and noted that the findings were concurrent findings of fact. As those findings were not shown to be perverse, no interference was called for in second appeal, and the additions were sustained. en-us Wed, 02 Apr 2003 00:00:00 +0530 Thu, 04 Feb 2010 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11643 Rejection of the books of account and additions for sales, purchases, advances and brokerage were examined under the proviso to section 145 of the Income-tax Act, 1961. The court treated the dispute as turning on factual appreciation of the material before the Assessing Officer and noted that the findings were concurrent findings of fact. As those findings were not shown to be perverse, no interference was called for in second appeal, and the additions were sustained. Case-Laws Income Tax Wed, 02 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11643