https://www.taxtmi.com/caselaws?id=326584 The tribunal upheld the rejection of books of account and assessment to the best of judgment by the Assessing Officer, citing lack of necessary expenditure details. The disallowance of expenses related to civil construction business was upheld as the receipts exceeded the Section 44AD threshold, and deliberate non-production of expenditure vouchers was noted. Disallowances made by the Assessing Officer were reviewed, with some reductions but overall upheld due to lack of proper documentation. The tribunal dismissed the appeal, emphasizing the lack of supporting documentation and the overall conduct of the assessee during assessment. en-us Thu, 25 Feb 2016 00:00:00 +0530 Wed, 20 Apr 2016 09:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326584 The tribunal upheld the rejection of books of account and assessment to the best of judgment by the Assessing Officer, citing lack of necessary expenditure details. The disallowance of expenses related to civil construction business was upheld as the receipts exceeded the Section 44AD threshold, and deliberate non-production of expenditure vouchers was noted. Disallowances made by the Assessing Officer were reviewed, with some reductions but overall upheld due to lack of proper documentation. The tribunal dismissed the appeal, emphasizing the lack of supporting documentation and the overall conduct of the assessee during assessment. Case-Laws Income Tax Thu, 25 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326584