https://www.taxtmi.com/highlights?id=69541 Disallowance u/s 40A(3) - when the percentage of income is determined for the assessee while rejecting the books of accounts then that itself covers all other expenses disallowances and no further disallowance in such a case is called for u/s 40A(3) of the Act again separately - AT en-us Tue, 02 May 2023 14:32:16 +0530 Tue, 02 May 2023 14:32:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69541 Disallowance u/s 40A(3) - when the percentage of income is determined for the assessee while rejecting the books of accounts then that itself covers all other expenses disallowances and no further disallowance in such a case is called for u/s 40A(3) of the Act again separately - AT Highlights Income Tax Tue, 02 May 2023 14:32:16 +0530 https://www.taxtmi.com/highlights?id=69541