tier1 rejected, appeal pending. need help

[need_info]

My tier1 visa was refused by home office due to following reason

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We have consider evidence provided for your self employment and are unable to corroborate your claimed amounts
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Majority of my earning was salaried earning for which points were given, only 3000GBP was from freelance consulting i did for Indian clients(2). I have appealed against the decision. My question is that should the accountant letter be from accountant in India or UK. As per clause 137 of t1 guidelines, if the earning was while applicant is in UK then accountant must be from UK, however in my case though I was physically in UK, the work was done for Indian clients and tax paid to Indian government hence I chose to employ Indian accountant.

Need an expert opinion.

The other documents that I had submitted:
1) invoices
2) bank statements
3) consulting agreement