Court Upholds Rejection of Assessee's Books Due to Self-Made Vouchers; CIT(A) Lacks Specific Justifications for Expenditures.

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....Rejection of the books - claim of expenditure on the basis of self-made vouchers - CIT(A) instead of pointing out any incidence as to how this expenditure are to be termed as rightly debited by the assessee, simply observed that books of accounts cannot be rejected on ground that labour payments made by the assessee on self-made vouchers - rejection of books of accounts sustained - AT....