Held that the Tribunal being the final fact finding authority, had drawn the conclusions on the basis of records. There was nothing in the order of the Assessing Officer to show that the books of account of the assessee had been rejected. Further, the orders passed by the Assessing Officer with respect to capping of profits earned by the assessee at 7 per cent. only on the alleged basis of comparison with the accounts of K coupled with deduction of amount equivalent to 10 per cent. of the total sales towards non-payment of know-how charges and towards usage of goodwill had rightly been rejected by the Tribunal being without any legal material or evidence. Order of the Tribunal is affirmed.