Section 44AE: Presumptive Income Calculation Must Remain Consistent Without Alternative Basis Adjustments for Assessees.

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....Presumptive income - Application of income u/s 44AD or 44AE - when the assessee fulfills the conditions as prescribed u/s 44AE, then the income computed by the assessee on the basis of said provision cannot be disturbed by applying the other basis which is not applicable in the case of the assessee....