Tribunal held that ; when the assessee produced all the relevant details and evidence insignificant defects in the supporting evidence could not a reason for rejection of the books of account. Once the expenditure claimed by the assessee was not found to be bogus or excessive the low profit declared by the assessee could not be a reason for rejection of the books of account. The entire work was carried out under a composite work order and the assessee was working as one enterprise. Production of a separate trading account for each activity was not called for. Therefore the assessee’s case did not warrant the rejection of books of account under section 145(3) and the action of the Assessing Officer was not justified as not in accordance with the provisions of section 145(3) . (AY.2012-13)