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    <title>Authorities Rightly Rejected Books of Account; Validly Used Electricity Consumption to Estimate Concealed Turnover.</title>
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    <description>Rejection of books of account was made on valid basis. Therefore, the authorities have not erred in looking into the electricity consumption for the purpose of making an estimation of concealed turnover.</description>
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      <description>Rejection of books of account was made on valid basis. Therefore, the authorities have not erred in looking into the electricity consumption for the purpose of making an estimation of concealed turnover.</description>
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