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    <title>2017 (5) TMI 1806 - ITAT JODHPUR</title>
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    <description>The appellate tribunal ruled in favor of the appellant, overturning the rejection of books of account under s. 145(3) of the IT Act. The tribunal also disallowed the estimation of net profit and directed the deletion of additions made under s. 44AE for the appellant&#039;s owned trucks. The tribunal emphasized the significance of maintaining accurate records and complying with relevant provisions for income calculation and assessment.</description>
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      <description>The appellate tribunal ruled in favor of the appellant, overturning the rejection of books of account under s. 145(3) of the IT Act. The tribunal also disallowed the estimation of net profit and directed the deletion of additions made under s. 44AE for the appellant&#039;s owned trucks. The tribunal emphasized the significance of maintaining accurate records and complying with relevant provisions for income calculation and assessment.</description>
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