2010 (11) TMI 800

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....ITA Nos. 202 and 206 of 2009 - -<br>Income Tax<br>C.N. Ramachandran Nair, Bhabani Prasad Ray, JJ. Jose Joseph, Sc, For Income Tax for the Petitioner &nbsp; JUDGMENT &nbsp; Ramachandran Nair....

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.... assessee is less than the income asssessable under Section 44AE of the Income Tax Act. The first appellate authority held that Section 44AE has no application unless the Department proves that the as....