No additions just because there was increase in raw material consumption ratio if books of account were duly audited

INCOME TAX: Where AO made addition to assessee's income on basis of increase in raw material consumption ratio, in view of fact that accounts of assessee-company were subject to statutory as well as tax audit and same were not rejected and, moreover, Assessing Officer had nowhere expressed his inability to deduce true income from said accounts, impugned addition made on estimate basis was to be set aside

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