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Court Upholds Tribunal's Decision to Reject Books of Account; No Intervention in Revisory Jurisdiction Due to Solid Evidence.

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....Plainly, the books of account had been rejected for varied reasons that have been noted and considered by the Tribunal as well. That being a question of fact and findings recorded thereon being based on material and evidence on record, it does not call for any interference by this Court in exercise of revisory jurisdiction.....