https://www.taxtmi.com/caselaws?id=341283 The Tribunal partly allowed the appeal, validating the revised return and directing the AO to compute the income based on the fixed sum per month per goods carriage as per section 44AE(2) for the relevant period. The Tribunal dismissed the ground related to the notice under section 143(2) being barred by limitation. The decision emphasized the correct interpretation of section 44AE and the procedural requirements for rejecting a revised return. en-us Fri, 31 Mar 2017 00:00:00 +0530 Wed, 05 Apr 2017 07:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341283 The Tribunal partly allowed the appeal, validating the revised return and directing the AO to compute the income based on the fixed sum per month per goods carriage as per section 44AE(2) for the relevant period. The Tribunal dismissed the ground related to the notice under section 143(2) being barred by limitation. The decision emphasized the correct interpretation of section 44AE and the procedural requirements for rejecting a revised return. Case-Laws Income Tax Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341283