ITAT Deletes Disallowance u/s 32AB; Assessing Officer Can't Challenge Net Profit Beyond Section 32AB(3) Limits.

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....Disallowance made under Section 32AB - Investment deposit account - ITAT deleted disallowance - HThe Assessing Officer does not have jurisdiction to go behind net profit shown in profit and loss account except to extent provided in Section 32AB(3). - HC....