Books Rejected Under Sec 145(3) for Unverifiable Expenses; ITO Can't Challenge Accounting Without Identifying Defects.

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....Rejection of books of accounts u/s 145(3) - Various expenditure are not verifiable as expenses towards loading and unloading, labour charges & transportation are not found properly vouched and supported by proper bills & vouchers - ITO is not entitled to interfere with the system of accounting, unless it is possible for him to point out inherent defects in books of account - AT....