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    <title>Unaccounted Sales: No Extra Additions if Declared Income Exceeds Justified Amount Per Section 145(3).</title>
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    <description>Rejecting the books of accounts u/s 145(3) - unaccounted sales - When the income voluntarily offered to tax on the basis of material on record is far more than income, strictly speaking, legally justified on that basis, there cannot be any good reasons to make separate additions on the basis of the same material.</description>
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      <description>Rejecting the books of accounts u/s 145(3) - unaccounted sales - When the income voluntarily offered to tax on the basis of material on record is far more than income, strictly speaking, legally justified on that basis, there cannot be any good reasons to make separate additions on the basis of the same material.</description>
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