https://www.taxtmi.com/highlights?id=35032 Addition u/s 44BB - AO has presumed that assessee’s representative might have come earlier also before the actual arrival of the barge in the Indian waters. Such hypothesis cannot be sustained. The actual period of the two projects cannot be combined as they are unconnected works. - AT en-us Mon, 29 May 2017 08:10:52 +0530 Mon, 29 May 2017 08:10:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=35032 Addition u/s 44BB - AO has presumed that assessee’s representative might have come earlier also before the actual arrival of the barge in the Indian waters. Such hypothesis cannot be sustained. The actual period of the two projects cannot be combined as they are unconnected works. - AT Highlights Income Tax Mon, 29 May 2017 08:10:52 +0530 https://www.taxtmi.com/highlights?id=35032