Held that  the Assessing Officer had not rejected the books of account of the assessee and no specific defects had been pointed out in maintenance of the books of account, that no addition had been made by the Assessing Officer for violation of any provisions relating to deduction of tax at source, that the expenses were essentially incurred on fabrication charges, consumption of indigenous consumable stores, import of components and spare parts and cleaning and forwarding and freight, that for earning income. Addition is held to be not valid. (AY. 2014-15)