Taxpayer's Income Percentage Set, No Extra Disallowance Needed u/s 40A(3) After Books Rejected.

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....Disallowance u/s 40A(3) - when the percentage of income is determined for the assessee while rejecting the books of accounts then that itself covers all other expenses disallowances and no further disallowance in such a case is called for u/s 40A(3) of the Act again separately - AT....