Affirming the order of the CIT(A)the Tribunal held that, when there is defects in the books of account, rejection of books of account is not justified. Order of CIT(A)  estimation of income at 10% of the gross contract receipt is affirmed. Followed,  CIT v. Om Overseas (2009) 315 ITR 185 (P&H)(HC)  Dr. Prabhu Dayal Yadav vs. CIT (2018) 162 DTR 12 (All) (HC)   CIT v. Swastik Food Products (2014) 109 DTR  23/ (2015) 275 CTR  109 (HP)(HC) (AY. 2014-15)