https://www.taxtmi.com/caselaws?id=401533 The tribunal allowed the appeal, deleting the additions made by the AO and the enhancement by the CIT(A). It emphasized that under Section 44AD, further additions should not be made without substantial evidence, and procedural requirements, such as issuing notices for enhancement, must be strictly followed. en-us Fri, 11 Sep 2020 00:00:00 +0530 Thu, 10 Dec 2020 06:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401533 The tribunal allowed the appeal, deleting the additions made by the AO and the enhancement by the CIT(A). It emphasized that under Section 44AD, further additions should not be made without substantial evidence, and procedural requirements, such as issuing notices for enhancement, must be strictly followed. Case-Laws Income Tax Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401533