Dismissing the appeal of the revenue the Court held that ; the Tribunal noted and correctly, that the statutory provision do not command that in order to avail the benefit of clause (a), separate books of account must be maintained. The Tribunal therefore required the Assessing Officer to examine the explanation of the assessee on merits. It was for this purpose, the Tribunal has remanded the issue back to the Assessing Officer.( AY. 2008 -09)