https://www.taxtmi.com/highlights?id=38289 Addition u/s 40A(3) - variation in the recording of entries in assessee’s ledger - provisions of section 40A(3) shall not be a hindrance in the business operation of the assessee, who has been following such pattern from earlier years and on the principle of going concern which the revenue has not doubted. - AT en-us Sun, 11 Mar 2018 07:23:03 +0530 Sun, 11 Mar 2018 07:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=38289 Addition u/s 40A(3) - variation in the recording of entries in assessee’s ledger - provisions of section 40A(3) shall not be a hindrance in the business operation of the assessee, who has been following such pattern from earlier years and on the principle of going concern which the revenue has not doubted. - AT Highlights Income Tax Sun, 11 Mar 2018 07:23:03 +0530 https://www.taxtmi.com/highlights?id=38289