In the result, the appeal of the assessee is allowed
43D. Section 40 provides for certain\ndisallowances in certain cases notwithstanding that those\namounts are allowed generally under other sections. The\ncomputation under Section 29 is to be made under section 145 on\nthe basis of the books regularly maintained by the asses-see. If\nthose books are not correct or complete, the Income-tax Officer\nmay reject those books