Books of Accounts can not be rejected for mere absence of a few vouchers

1. Vishal Infrastructure Ltd. vs Assistant Commissioner Of ... on 29 March, 2006 2007 104 ITD 537 Hyd
2. Kerala High Court in the case of CM. Francis & Co. (P.) Ltd. v. CIT
3. Allahabad High Court in another case of Imran Ahmed v. CIT 1982 Tax LR (NOC) 111 (All.)