S. 145 : Method of accounting-Rejection of books of account-Failure to file supporting evidence-Justified in rejecting the books of account-Net profit has to be estimating on scientific basic after allowing deduction on amount of depreciation, partners remuneration and interest paid to partners on their capital. [S. 32, 36(1)(iii), 40(b), 145(3), Partnership Act, 1932, S. 4]