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    <title>Assessing Officer Must Provide Evidence to Deny Section 44AE Tax Benefit for Assessees with Alleged Excess Trucks.</title>
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    <description>Benefit of section 44AE - If the assessee was having more trucks and for that reason, the assessee is not covered u/s 44AE then some evidence should have been brought on record by the AO to show that the assessee was having more trucks AT</description>
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      <description>Benefit of section 44AE - If the assessee was having more trucks and for that reason, the assessee is not covered u/s 44AE then some evidence should have been brought on record by the AO to show that the assessee was having more trucks AT</description>
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