Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Disallowance u/s 40 (a) (ia) when books of accounts was rejected - if the profit is estimated on any ground, it is not open to the Revenue to assert any right to allow or disallow any deductions once the books of accounts are rejected, such an option would arise only in the event the books of accounts are accepted
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