Section 43B Disallowance Upheld: Statutory Liabilities Must Be Paid, Even Under Presumptive Taxation Scheme Section 44AF.

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....Addition u/s 43B - presumptive assessment u/s 44AF - disallowance made by the AO by invoking the provisions of Sec. 43B of the Act in respect of the statutory liabilities are in order even though the Assessee's income has been offered and assessed under the provisions of Sec. 44AF - AT....