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    <title>Court Rules Against Rejecting Books of Accounts Without Substantial Evidence in Alleged Bogus Purchases Case Over Three Years.</title>
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    <description>Rejection of books of accounts - Estimation of income - bogus purchases - Mere certain discrepancy at the entry gate cannot be a basis of rejection of entire books results for three assessment years, when no other incriminating evidence was find at the time of search. Thus we do not approve the rejection of books of account. - AT</description>
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      <description>Rejection of books of accounts - Estimation of income - bogus purchases - Mere certain discrepancy at the entry gate cannot be a basis of rejection of entire books results for three assessment years, when no other incriminating evidence was find at the time of search. Thus we do not approve the rejection of books of account. - AT</description>
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