https://www.taxtmi.com/caselaws?id=306359 The Appellate Tribunal ITAT Jaipur ruled in favor of the assessee, allowing the appeal and deleting the disallowance made under section 40A(3) for the assessment year 2006-07. The Tribunal held that the presumptive tax system under section 44AF overrides other provisions, preventing further disallowance once the return is filed under section 44AF. Additionally, the Tribunal did not address the exceptional circumstances under Rule 6DD as the disallowance under section 40A(3) was deleted on other grounds. en-us Tue, 12 Apr 2016 00:00:00 +0530 Tue, 24 Jan 2023 19:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306359 The Appellate Tribunal ITAT Jaipur ruled in favor of the assessee, allowing the appeal and deleting the disallowance made under section 40A(3) for the assessment year 2006-07. The Tribunal held that the presumptive tax system under section 44AF overrides other provisions, preventing further disallowance once the return is filed under section 44AF. Additionally, the Tribunal did not address the exceptional circumstances under Rule 6DD as the disallowance under section 40A(3) was deleted on other grounds. Case-Laws Income Tax Tue, 12 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306359