Sumo Car Depreciation Disallowed u/s 44AD, Additions by Assessing Officer Deleted in Income Dispute Case.

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....Disallowance of depreciation on sumo car - addition to the presumptive income declared u/s 44AD - AO could have estimated the income of the assessee if it was found to be less than as ought to have been under the provisions of section 44AD of the Act - Additions deleted.....